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New GAAP Guidance Likely to Be Promulgated for Non-Traditional Products and Separate Accounts
New GAAP Guidance Likely to Be Promulgated for Non-Traditional Products and Separate Accounts New GAAP Guidance Likely to Be Promulgated for Non- Traditional Products and Separate Accounts by ...- Authors: David C Scheinerman, Mary S Saslow
- Date: Sep 2001
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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Deferred Taxes
Deferred Taxes Describes at a high level an outdated GAAP method for determining deferred tax accounting. Accounting standards;Generally Accepted Accounting Principles=GAAP; 11898 1/1/1973 12:00: ...- Authors: Robert L Lindsay
- Date: Jan 1973
- Competency: External Forces & Industry Knowledge
- Publication Name: The Actuary Magazine
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Tax accounting
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Redefining The DAC Landscape – EITF9G
Redefining The DAC Landscape – EITF9G Feature article discussing deferred policy acquisition costs and recent proposed changes to the expenses allowed to be deferred. Acquisition ...- Authors: Erik Fasano, Rachel Bott
- Date: Sep 2010
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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The Purchase Accounting Quandry
The Purchase Accounting Quandry This article asks the question of how to account for the purchase of a life insurance company. It outlines first what the extreme possibilities are, and second, ...- Authors: Joe B Pharr
- Date: Feb 1983
- Competency: External Forces & Industry Knowledge
- Publication Name: The Actuary Magazine
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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On Theories On GAAP Conversion
On Theories On GAAP Conversion A discussion of some criticisms of the feasibility of companies converting to GAAP, in addition to pros and cons of the GAAP system. 12064 1/1/1978 12:00:00 AM ...- Authors: Clayton A Cardinal
- Date: Jan 1978
- Competency: External Forces & Industry Knowledge; Results-Oriented Solutions>Actionable recommendations
- Publication Name: The Actuary Magazine
- Topics: Finance & Investments>Asset liability management; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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An Alternative Option-Based Approach to Calculating MRBs
An Alternative Option-Based Approach to Calculating MRBs ASU 2018-12 introduced a new concept called “market risk benefits” (MRBs). MRBs are a new accounting classification for benefits within ...- Authors: John Adduci
- Date: Dec 2019
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Annuities; Annuities>Equity-indexed annuities; Annuities>Fixed annuities; Annuities>Guaranteed living benefits; Annuities>Reserves - Annuities; Annuities>Variable annuities; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Annuities>Living / Death benefit riders
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DO MUTUAL LIFE COMPANY STATEMENTS CONFORM TO GAAP
DO MUTUAL LIFE COMPANY STATEMENTS CONFORM TO GAAP This article is about mutual life company statements being in conformity with GAAP. Financial reporting; 12570 12/1/1983 12:00:00 AM ...- Authors: Daniel Case
- Date: Dec 1983
- Competency: External Forces & Industry Knowledge
- Publication Name: The Actuary Magazine
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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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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Adopting U.S. GAAP for Pre-Need Plans in the Philippines
Adopting U.S. GAAP for Pre-Need Plans in the Philippines Adopting U.S. GAAP for Pre-Need Plans in the Philippines by Frank J. Buck from The Financial Reporter, December 2002, Issue No. 51.- Authors: Frank Buck
- Date: Dec 2002
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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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