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End-User Applications in Actuarial Processes: Risks and Controls
End-User Applications in Actuarial Processes: Risks and Controls A review of Section 404 of the Sarbanes-Oxley Act, including a review of the need for life and health insurance actuaries to ...- Authors: Arnold Dicke, P Shane Elenbass
- Date: Jun 2006
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Professional Values>Public interest representation; Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: The Financial Reporter
- Topics: Actuarial Profession>Standards of practice; Enterprise Risk Management>Governance; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Modeling & Statistical Methods
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Purchase GAAP
Purchase GAAP This presentation, session number 5PD, took place at the 2000 Annual Meeting of the Society of Actuaries, held October 15-18 in Chicago. This session focuses on the Generally ...- Authors: Michael Eckman, Daniel J Kunesh, James Milholland
- Date: Oct 2000
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
- Publication Name: Record of the Society of Actuaries
- Topics: Actuarial Profession>Standards of practice; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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GAAP Earnings Emergence: Impact of Assumptions and Practices
GAAP Earnings Emergence: Impact of Assumptions and Practices This presentation is from session number 4, presented at the 1999 Valuation Actuary Symposium, held September 23-24 in Los Angeles.- Authors: William M Murphy, Roger W Smith, Vincent Y Y Tsang
- Date: Sep 1999
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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GAAP Issues
GAAP Issues From a session at the 2002 Valuation Actuary Symposium, held in Lake Buena Vista, Florida, September 19–20, 2002 This open forum addresses current issues of interest to actuaries ...- Authors: Robert Flannery, John O Esch, Scott E Wright
- Date: Sep 2002
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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U.S. GAAP - Financial Reporting
U.S. GAAP - Financial Reporting This literature guide provides the user with a summary of representative sources of current general knowledge for continuing education purposes. Audits;Financial ...- Authors: Society of Actuaries
- Date: Feb 1997
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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OCI OK
OCI OK The use of Other Comprehensive Income OCI is receiving its moment in the sun. It is being considered for housing some of the earnings volatility in the International Accounting Standards ...- Date: Mar 2012
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; External Forces & Industry Knowledge>External forces and business performance; Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Financial Reporting & Accounting>Statutory accounting
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Accounting for the Purchase of a Life Insurance Company
Accounting for the Purchase of a Life Insurance Company Various methods of accounting for a block of in-force business acquired at the time of purchase have been proposed and used. This paper ...- Authors: Stephen D Bickel, Daniel Case, Gary Corbett, W H Odell
- 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]
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Use of Generally Accepted Accounting Principles [GAAP] for Management Reporting
Use of Generally Accepted Accounting Principles [GAAP] for Management Reporting Panelists discuss the types of information that management needs, the ability of GAAP to meet these needs, and some ...- Authors: Robert L Collett, Glen Gammill, Philip Polkinghorn, R Larry Warnock
- Date: May 1987
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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New Era - Regulator Outlines Changes In Financial Services Industry
New Era - Regulator Outlines Changes In Financial Services Industry A regulator's perspective on the changing insurance and financial services industry, including changes in the state ...- Authors: Jose Montemayor
- Date: Oct 1999
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Leadership>Change management; Strategic Insight and Integration>Big picture view
- Publication Name: The Actuary Magazine
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Global Perspectives; Public Policy; Public Policy
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GAAP Refresher
GAAP Refresher From a teaching session at the 2001 Valuation Actuary Symposium, held in Lake Buena Vista, Florida, November 29-30, 2001 Discussion of the actuarial aspects, methods, and ...- Authors: Robert Frasca, William Hines
- Date: Nov 2011
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]