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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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Accounting for Policyholder Dividends
Accounting for Policyholder Dividends This panel discussion session explored alternative methods for accounting recognition of the costs of policyholder dividends. The theoretical bases, as well ...- Authors: Kenneth LaSorella, Darryl Wagner, Patricia Matson, Brian Purves
- Date: Oct 2001
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Public Policy
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On Understanding the Effects of GAAP Reserve Assumptions
On Understanding the Effects of GAAP Reserve Assumptions Discussion of the sensitivity of GAAP reserves to certain assumptions made and methodologies used. Followed by a discussion paper ...- Authors: Gottfried O Berger, Paul Milgrom
- Date: Oct 1975
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Results-Oriented Solutions; 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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The Development of Mean Natural Reserve Factors and Methods of Amortizing Acquisition Expenses in Adjusting Life Insurance Company Earnings
The Development of Mean Natural Reserve Factors and Methods of Amortizing Acquisition Expenses in Adjusting Life Insurance Company Earnings Examination of how mean reserve factors can best be ...- Authors: Robert L Collett, Robert H Dreyer, A Henry Kunkemueller, Paul Milgrom, Claude Y Paquin, Anthony C Sharp, Steven Sommer, Leonard H McVity
- Date: Oct 1973
- Competency: External Forces & Industry Knowledge>Actuarial theory in business context; Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: Transactions of the SOA
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Modeling & Statistical Methods>Forecasting
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FASB Releases Exposure Drafton Business Combinations
FASB Releases Exposure Drafton Business Combinations A discussion of a possible replacement of FASB Statement No. 141 SFAS 141. The exposure draft was referred to in this article as “141R.” ...- Authors: Kenneth LaSorella
- Date: Jun 2006
- Competency: External Forces & Industry Knowledge>Actuarial theory in business context; Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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GAAP Targeted Improvements: Unlocking 2.0
GAAP Targeted Improvements: Unlocking 2.0 Presents a practical solution to some of the distortion caused by a typical application of the retrospective assumption update (unlocking) method.- Authors: Steven Malerich
- Date: Dec 2017
- 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
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Ask The Experts
Ask The Experts From a session at the 2001 Valuation Actuary Symposium, held in Lake Buena Vista, Florida, November 29-30, 2001 Presents questions to actuaries who are experts in the field of ...- Authors: Frank M Amrine, Andrew Bodine, Armand de Palo, Mark Freedman, Charles D Friedstat, James P Greaton, Meredith Ratajczak, William J Schreiner, Stephen N Steinig
- Date: Nov 2001
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Technical Skills & Analytical Problem Solving>Problem analysis and definition; Technical Skills & Analytical Problem Solving>Process and technique refinement
- Topics: Actuarial Profession>Standards of practice; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting; Financial Reporting & Accounting>Tax accounting; Public Policy
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Additional Source-of-Earnings Analysis Under FAS97 Universal Life Accounting and Some Observations on the Effect of Unlocking Assumptions
Additional Source-of-Earnings Analysis Under FAS97 Universal Life Accounting and Some Observations on the Effect of Unlocking Assumptions The report begins with Tan's paper ...- Authors: Michael Eckman, Joseph H Tan
- Date: Oct 1990
- Competency: Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: Transactions of the SOA
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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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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Realistic Financial Reports
Realistic Financial Reports Article from The Actuary, November 1971 – volume 5 - Issue 9 is a reprint of an address delivered at the 1971 Annual Conference of the LOMA. The article discusses ...- Authors: Kenneth R MacGregor
- Date: Nov 1971
- Competency: Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: The Actuary Magazine
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]