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Universal Life GAAP - A Survey
Universal Life GAAP - A Survey This article describes that some companies are ‘approaching the problem of how to accommodate Universal Life in GAAP statements by using a simple method which ...- Authors: Douglas Doll
- Date: Apr 1983
- Competency: External Forces & Industry Knowledge
- Publication Name: The Actuary Magazine
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Life Insurance>Universal life
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Digest of Discussion at Concurrent Sessions - 1974 SOA Meetings, Dallas and Montreal.
Digest of Discussion at Concurrent Sessions - 1974 SOA Meetings, Dallas and Montreal. 1974 SOA Meetings, Dallas and Montreal. This paper is the digest of discussions held at concurrent ...- Authors: Leroy V Botkin
- Date: Oct 1974
- Competency: External Forces & Industry Knowledge; Strategic Insight and Integration
- Publication Name: Transactions of the SOA
- Topics: Actuarial Profession; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Pensions & Retirement>Funding; Public Policy
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Generally Accepted Accounting Principles GAAP Issues
Generally Accepted Accounting Principles GAAP Issues This session from the 1995 SOA Boston Meeting covers recent developments in the U.S. Topics include FASB and AICPA pronouncements such as FAS ...- Authors: S Michael McLaughlin, Dennie W Pritchard, David Rogers, Michael Hughes
- Date: Oct 1995
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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Current Issues for Mutual Company GAAP
Current Issues for Mutual Company GAAP From a panel discussion session at the Spring regional meeting of the Society of Actuaries held in Atlanta, Georgia, May 24-25, 1999 Panelists discuss ...- Authors: Harold J Darak, Kenneth LaSorella, Louis Weisz, Lynn Pogas, Albert J Reznicek
- Date: May 1999
- 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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Generally Accepted Accounting Principles-Current Issues
Generally Accepted Accounting Principles-Current Issues The panelists discuss recent GAAP development and practical problems in implementing and maintaining GAAP systems under various FAS ...- Authors: Gary Falde, Roger W Smith, Lisa F Markus, William J Kane
- Date: Jun 2000
- 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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Upcoming GAAP Developments
Upcoming GAAP Developments Article discussing upcoming developments regarding GAAP: 1.replacement of existing US GAAP with IFRS, 2. accounting for insurance contracts, 3. revenue recognition, and ...- Authors: Leonard Reback
- Date: Apr 2009
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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The Generally Accepted Accounting Principles GAAP Statement of Comprehensive Income
The Generally Accepted Accounting Principles GAAP Statement of Comprehensive Income In this session 41 OF of the Montreal Spring Meeting panelists discuss the GAAP Statement of Comprehensive ...- Authors: Allan Ryan, Joel S Salomon, Russell Golden
- Date: Jun 1997
- 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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Regulatory Update
Regulatory Update Describes the changes in insurance regulation on both an international and US perspective. Accounting standards;Financial Accounting Standards Board=FASB;GAAP reserves;Generally ...- Authors: Jeremy Starr
- Date: Aug 2014
- Competency: External Forces & Industry Knowledge
- Publication Name: Reinsurance News
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Financial Reporting & Accounting>Statutory accounting; Public Policy
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Accounting for Derivatives
Accounting for Derivatives This session 45OF of the 2004 Valuation Actuary Symposium addresses the implementations of FAS 133 including embedded derivatives and host-contract accounting.- Authors: Charles K Chacosky, Graham Mackay
- 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 GAAP for Mutuals
Generally Accepted Accounting Principles GAAP for Mutuals This session from the 1995 SOA New York City Meeting presents GAAP for mutual life insurance companies including the implications of FASB ...- Authors: J Duran, Phillip J Grigg, Thomas G Kabele, P Ware
- Date: May 1995
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]