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Generally Accepted Accounting Principles: Implications for Mutual Insurance Holding Companies and Demutualizations
variation than reserves are and, thus, require much more care in determination and analysis, especially for ... of the business. An obvious point is that much care needs to be taken with DAC unlocking, especially ...- Authors: Alan Brinkman, Jason Morton, Ed Morrissey
- Date: May 1999
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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FAS 97 - Where Are We Now?
fixed contract terms, and 3) interest is your primary revenue source, it would seem logical to solve ... deliberations of accounting procedures than it might for direct 1154 FAS 97 -- WHERE ARE WE NOW? issues. First ...- Authors: Michael Eckman, R Thomas Herget, S Michael McLaughlin, Charles Underwood
- Date: Oct 1989
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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GAAP Issues
of the accounting-related issues. I don't really care much whether something has separate account or ... interest rates on liability valuation that takes care of some of the mismatch issues. Also it suggests ...- Authors: Craig Reynolds, David C Scheinerman, Darryl Wagner
- Date: Sep 2004
- Competency: External Forces & Industry Knowledge
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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Generally Accepted Accounting Principles for Nontraditional Products
interest spread Mr. Bruce D. Bengtson: Our primary focus is going to be on some of the developments ... other "seemingly similar structures," which is a direct quote. Generally Accepted Accounting Principles ...- Authors: Bruce Bengtson, Thomas Campbell, Kay Minnich, Michael Hughes, James T. Pearson
- Date: Jan 1999
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Annuities>Equity-indexed annuities; Annuities>Variable annuities; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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Accounting Issues For Insurance Companies
purchase accounting. Here two paths may be taken: the direct arguments discussed below, and indirect arguments ... second quarter. This approach con- siders the primary purpose of interim reporting to be an aid to estimating ...- Authors: Grace V Dillingham, Douglas A Eckley, Glen Gammill, Norman E Hill, Clark Ramsey, Neal N Stanley
- Date: May 1983
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting
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FAS Nos. 87 And 88
you know, in 1985. Pension accounting is the primary focus of our session. What rm going to deal with ... revocable. 2) It relieves the employer or the plan of primary responsibility for the PBO. 3) It eliminates signifi- ...- Authors: Elinor V Bowman, Scott B Gildner, Joseph W Kelly, D Gerald Searfoss
- Date: Oct 1989
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Pensions & Retirement>Pension accounting
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GAAP Issues/Fair Value Financial Reporting
income statement. They're basically going to be a direct adjustment in the equity section. You'll see a ... Emerging Issues Task Force. Specifically, the primary issues addressed were: 1. The discount rate used ...- Authors: Glen Gammill, James Hohmann, Bradley M Smith, Stephen White, Dave Ficca
- Date: Jan 1994
- Competency: External Forces & Industry Knowledge
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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GAAP for Nontraditional Long-Duration Contracts
Now you have to use the SOP." The SOP doesn't care if you were deferring over a shorter period, over ... over straight line or over EGPs. It doesn't care what you were doing in the past. But you have a balance ...- Authors: Edward Jarrett, Bradley M Smith, Laura J Hay
- Date: Sep 2003
- Competency: External Forces & Industry Knowledge
- Topics: Annuities>Variable annuities; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Public Policy
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GAAP Accounting For Derivatives: SFAS 133
" as opposed to a conceptual framework. The primary goal of FAS 133 was to reflect all derivatives ... The second item is one that we don't usually care about, because that's the normal purchase and sale ...- Authors: Cherri R Divin, Application Administrator, Deborah Whitmore
- Date: Oct 2001
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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Life and Annuity Statutory Valuation Issues
assumed, you use the same methodology as is used for direct business. You accumulate the gross premiums, ... proposed regulation. It is not meant to replace the primary nonforfeiture benefit, and it would only be available ...- Authors: Thomas Campbell, Donna Claire, Meredith Ratajczak
- Date: Sep 2002
- Competency: External Forces & Industry Knowledge
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting; Global Perspectives