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New Products Accounting Alternatives
New Products Accounting Alternatives Presented at June 1985 Spring Meeting. Discusses statutory and GAAP accounting alternatives for Universal Life, Variable Products, Flexible Premium Annuity ...- Authors: Edward F Bader, Shane A Chalke, Rex D Hemme, Linda L Wein
- Date: Jun 1985
- Competency: External Forces & Industry Knowledge>External forces and business performance; Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: Record of the Society of Actuaries
- Topics: Annuities>Individual annuities; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting; Life Insurance>Universal life
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Mortality Fluctuation Reserve And GAAP Accounting
Mortality Fluctuation Reserve And GAAP Accounting This article makes a case for implementation of a mortality fluctuation reserve in GAAP accounting. Assumptions;Audits;Mortality assumption; ...- Authors: Society of Actuaries
- Date: Sep 1974
- Competency: Technical Skills & Analytical Problem Solving>Innovative solutions
- Publication Name: The Actuary Magazine
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting; Life Insurance>Reserves - Life Insurance
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Book Review - Life Insurance Accounting, edited by Robert W. Strain
Book Review - Life Insurance Accounting, edited by Robert W. Strain A review of Life Insurance Accounting, a reference work by twenty three authors under the direction of the Insurance Accounting ...- Authors: John Cipoletti
- Date: Sep 1978
- Competency: Communication>Written communication; External Forces & Industry Knowledge>General business skills
- Publication Name: The Actuary Magazine
- Topics: Actuarial Profession>Academic partnerships; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Life Insurance
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GAAP for Universal Life
GAAP for Universal Life Speaker works through a detailed example of GAAP analysis and reporting for a universal life product. Session 40TS of the 2005 Valuation Actuary Symposium. N/A; 18859 1/1 ...- Authors: Edward Jarrett
- Date: Jan 2005
- Competency: Technical Skills & Analytical Problem Solving>Process and technique refinement
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Life Insurance>Universal life
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Embedded Risk in Settlement Options on Older Life and Annuity Contracts
Embedded Risk in Settlement Options on Older Life and Annuity Contracts Embedded Risk in Settlement Options on Older Life and Annuity Contracts Annuity reserves;Annuity valuation;Deferred ...- Authors: John Ladley, Kenneth Beck
- Date: Nov 2003
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
- Publication Name: The Financial Reporter
- Topics: Annuities>Payout annuities; Annuities>Reserves - Annuities; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting; Life Insurance>Reserves - Life Insurance
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Mind The GAAP:U.S. GAAP for Asian Products andInsurance Companies
Mind The GAAP:U.S. GAAP for Asian Products andInsurance Companies Provides an overview of SFAS 60, 91, 97, and 120 and the importance of U.S. GAAP for Asian insurance companies with a country by ...- Authors: Donovan North
- Date: Aug 2002
- Competency: External Forces & Industry Knowledge; Professional Values
- Publication Name: International News
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Life Insurance>Reserves - Life Insurance
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FAS No. 97 - Handling Persistency Kicker Features
FAS No. 97 - Handling Persistency Kicker Features This article examines the impact of FAS 97 on the emergence of earnings for the most recent versions of UL products, those with interest rate and ...- Authors: Bradley M Smith
- Date: Jul 1988
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: The Actuary Magazine
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Life Insurance>Reserves - Life Insurance
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The SOA Regulatory Web Resource: A Tool for Understanding Regulatory Change
The SOA Regulatory Web Resource: A Tool for Understanding Regulatory Change This article highlights features of the SOA's Regulatory Web Resource. The intent is to encourage greater use of ...- Authors: Robert Leach
- Date: Jun 2017
- Competency: External Forces & Industry Knowledge; Professional Values
- Publication Name: The Financial Reporter
- Topics: Annuities>Reserves - Annuities; Finance & Investments>Risk measurement - Finance & Investments; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>Statutory accounting; Life Insurance>Reserves - Life Insurance
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ULSG SOP 03-1 Reserving Practices – Survey Highlights
ULSG SOP 03-1 Reserving Practices – Survey Highlights The article discusses industry practices relating to US GAAP SOP 03-1 valuation for universal life with secondary guarantee products.- Authors: Emily Cassidy
- Date: Jun 2018
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Life Insurance>Universal life
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GAAP Targeted Improvements—Unlocking Persistency
GAAP Targeted Improvements—Unlocking Persistency Continues the look from previous articles at unlocking of traditional contract valuation assumptions, this time examining the effects of lapses.- Authors: Steven Malerich
- Date: Mar 2018
- Competency: Technical Skills & Analytical Problem Solving>Innovative solutions; Technical Skills & Analytical Problem Solving>Problem analysis and definition; Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Life Insurance>Reserves - Life Insurance