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Accounting Issues For Insurance Companies
the actuarial and accounting professions. Tne primary actuarial body studying these issues is the Academy's ... for reporting purposes and for determining the primary pattern of GAAP incc,ne (excluding release of the ...- Authors: Stephen Hodges, Paul F Kolkman, Richard S Robertson, William J Schreiner, Robert Stein
- Date: Apr 1983
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting
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Financial Reporting in Canada and in the U.S.
the basic statement, to make the schedule the primary source of all accident and health information and ... could result in changes to the blank, the most direct effect would be from the first charge, which was ...- Authors: Peter F Chapman, Kenneth T Clark, Richard S Robertson, Virgil Wagner
- Date: Oct 1979
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting
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U.S. Federal Income Tax
impact the answer to the unanswered questions, so, care must be taken in the initial design step. The potential ... respond to that fear. One of the mutual companies' primary interest has been to focus oH a level product by ...- Authors: Gary Muller, Godfrey Perrott, Richard S Robertson, Ronald Wegner, Dale R Gustafson
- Date: Apr 1983
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Tax accounting
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The Predicament Of Market Value Accounting
The Predicament Of Market Value Accounting Article discusses strategies to reduce book value fluctuations ... Charles E. Ritzke Comments on Clinton’s health care proposal..................... 5 by Mike Cowcll ...- Authors: Richard S Robertson
- Date: Nov 1993
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: The Actuary Magazine
- Topics: Financial Reporting & Accounting>Fair value accounting; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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GAAP Accounting for Reinsurance Accepted
Accordingly, many pro- cedures which are applicable to direct insurance are also applicable here. However, the ... with revenue? The above reasoning would apply to direct business where the premiums vary, as in graded ...- Authors: Frank Klinzman, Richard S Robertson
- Date: Oct 1975
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: Transactions of the SOA
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Reinsurance>Financial reporting for reinsurance; Reinsurance>Reserving - Reinsurance
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GAAP Accounting for Reinsurance Ceded
deducted from the GAAP benefit reserve on the direct business. The difference between the total GAAP ... from the deferred expense asset set up on the direct business. This same basic concept should also ...- Authors: Ernie Frankovich, Frank Klinzman, Richard S Robertson
- Date: Oct 1975
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: Transactions of the SOA
- Topics: Reinsurance>Financial reporting for reinsurance
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Trends In GAAP And Statutory Financial Statements
reserves. The entire recordkeeping is done by the primary carrier and there is no way to review the in force ... company's ability in reaching its own goal. The primary economic goal of a mutual company is to provide ...- Authors: Clayton A Cardinal, Ellis D Flinn, Richard S Robertson, Paul E Sarnoff
- Date: Jun 1976
- Competency: Technical Skills & Analytical Problem Solving
- 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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U.S. Federal Income Tax
that given the high level of uncertainty, our primary efforts should not go toward minimumizing one year ... options is going to narrow to the point that our primary in- terest is in getting a tax program that will ...- Authors: Peter W Plumley, Richard S Robertson, Virgil Wagner, Louis Weisz
- Date: May 1983
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Tax accounting
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Evolution of Accounting Standards and Current Developments
Evolution of Accounting Standards and Current Developments This 1977 panel discussion ... identifies the needs of investors and creditors as the primary objective of financial reporting. This would certainly ...- Authors: Henry B Ramsey, Richard S Robertson, Jarvis Farley, Albert A Koch, Reed K Storey
- Date: Oct 1977
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]
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The Ratings Game
evaluation of the same company? • Who are the primary users of the ratings - individual consumers, portfolio ... companies looks like a real growth industry. The primary area of interest in this session will be the class ...- Authors: Robert S Fillingham, James P Larkin, Michael E Mateja, Richard S Robertson, Larry G Mayewski
- Date: May 1991
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Finance & Investments>Risk measurement - Finance & Investments