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GAAP for Mutuals
VOL. 21 NO. 1 GAAP FOR MUTUALS Moderator: JEFFREY S. SCHLINSOG Panelists: BRUCE E. LOVETT DIONNE D. MCNAMEE* ... MCNAMEE* BRADLEY M. SMITH Recorder: JEFFREY S. SCHLINSOG This session will cover FASB/AICPA pronouncements ...- Authors: Bruce E Lovett, Jeffrey Schlinsog, Bradley M Smith, Dionne McNamee
- Date: Apr 1995
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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GAAP/FAS 97/Practice Bulletin 8
slowed down the amortization and improved earninL, s , but it just wasn't done that year. It's clear to ... pretty easy to understand how we came up with the an s'~vers in the Practice Bullet/n We're going to ...- Authors: Calvert A Jared, Douglas Menkes, Meredith Ratajczak
- Date: Jan 1991
- Competency: External Forces & Industry Knowledge
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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Current Developments in Financial Reporting
co-chair of the American Academy's Task Force on the Annuity Valuation Law (AVL). Errol will talk about the ... of the 87 Commissioner's Group Disability Table (CGDT) Table. There are differences in whether or not ...- Authors: Errol Cramer, Helen Galt, Craig R Raymond
- Date: May 1995
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]
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Managing Pension Surplus or the Lack Thereof
*Copyright © 2000, Society of Actuaries RECORD, Volume 25, No. 2* Seattle Spring Meeting June 16–18 ... with respect to the closed group of retirees. Table 1 shows what the surplus looks like. This is the ...- Authors: Application Administrator
- Date: Jun 1999
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Economics>Financial economics; Enterprise Risk Management>Financial management; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]
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Current Topics in Financial Reporting
Current Topics in Financial Reporting Panelists provide updates on: [1] NAIC activities on statutory ... Statements 94, 95, 96, and 97, and [3] one firm's experiences implementing these changes. From the ...- Authors: Charles D Friedstat, Carolyn Goodale, Paul F Kolkman, Anthony John Tokarz, Charlie Flood
- Date: Jun 1988
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Statutory accounting
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Regulatory Update
regulated. If that were not enough, there are also U.S. specific regulations being proposed that will have ... law and regulation that provides a way for non-U.S. companies to hold lower collateral to back reinsured ...- Authors: Jeremy Starr
- Date: Aug 2014
- Competency: External Forces & Industry Knowledge
- Publication Name: Reinsurance News
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Financial Reporting & Accounting>Statutory accounting; Public Policy
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Deferred Bonus Reserves
.................................13 Aquiring a U.S. Operation—A Primer by Valerie Lopez-Zinzer..... ... 34 OCTOBER 2004 I N T E R N A T I O N A L N E W S 1. Summary Legal minimum policyholderparticipation ...- Authors: William R Horbatt, C Daniel Stubbs
- Date: Oct 2004
- Competency: External Forces & Industry Knowledge
- Publication Name: International News
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Global Perspectives
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Accounting and Financial Reporting for Pension Plans and Other Post-Retirement Benefits
claiming inadequate dis- closure of the company' s unfunded pension liabilities. Finally, the business ... comparing the unfunded pension liabilities of many major U.S. corporations. - Even the august New York Times ...- Authors: Edward H Davis, Marvin Ens, Jack Forstadt, Jules M Cassel
- Date: Oct 1979
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]
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Financial Accounting Standards Board FASB Disclosure, Accounting, and Reporting for Pension Plans
participants, to investors and creditors of the employer(s), and to those responsible for funding the plan, among ... selection of certain assumptions (for example, mortality rates) appropriate for the participant group because ...- Authors: Robert L Bein, Warren D Orloff, Jules M Cassel
- Date: Jun 1980
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Pensions & Retirement>Pension accounting
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Managing the Balance Sheet
Managing the Balance Sheet This session from the 1995 SOA New York City Meeting discusses Financial ... Financial Accounting Standard FAS 115, a company's FLUX score and how it is calculated, the valuation ...- Authors: Joseph Dunn, R Thomas Herget, Norman E Hill, Christopher T Anderson
- Date: May 1995
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Public Policy