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Potential Implications of IASB's Preliminary Views on Insurance Contracts
Potential Implications of IASB's Preliminary Views on Insurance Contracts Discusses some of the financial implications of the recently issued IASB Discussion Paper on Insurance Contracts ...- Authors: Leonard Reback
- Date: Dec 2007
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]
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Adjusted Earnings for Mutual Life Insurance Companies
Adjusted Earnings for Mutual Life Insurance Companies This paper argues by means of a mathematical demonstration that: 1. Natural reserves are not appropriate for adjusting earnings of mutual ...- Authors: Donald D Cody
- Date: Oct 1972
- Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: Transactions of the SOA
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting
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Applying GAAP toGMDBs
Applying GAAP toGMDBs Applying GAAP to GMDBs in Variable Annuities. by Karen Sasveld and David Heavilin from The Financial Reporter, September 2001, Issue No. 47. Annuity reserves;Guaranteed ...- Authors: David C Heavilin
- Date: Sep 2001
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Annuities>Variable annuities; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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Implementation Issues Arising from SOP 05-1
Implementation Issues Arising from SOP 05-1 In September 2005, the AICPA issued SOP 05-1, Accounting by Insurance Enterprises for Deferred Acquisition Costs in Connection with Modifications or ...- Authors: Patricia Matson, ANDY FERRIS
- Date: Sep 2006
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Actuarial Profession>Standards of practice; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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Introduction to “Lifric”
Introduction to “Lifric” Introduction to the purposes and roles of “Lifric”, an acronym for the American Academy of Actuaries working group, Life Financial Reporting Committee Accounting ...- Authors: Errol Cramer
- Date: Dec 2004
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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AICPA Releases SOP 05-1: Accounting by Insurance Enterprises for Deferred Acquisition Costs in Connection With Modifications or Exchanges of Insurance Contracts
AICPA Releases SOP 05-1: Accounting by Insurance Enterprises for Deferred Acquisition Costs in Connection With Modifications or Exchanges of Insurance Contracts Discussion of AICPA Statement of ...- Authors: John Morris
- Date: Mar 2006
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; 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 Acquisition Expense Amortization Methodology
GAAP Acquisition Expense Amortization Methodology This paper discusses three methods for the amortization of deferred acquisition expenses, DAC and the results when actual experience differs ...- Authors: Alan Goldberg, Thomas G Kabele, Lester Moskowitz, Claude Y Paquin, Joe B Pharr, Donald R Sondergeld
- Date: Oct 1978
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Transactions of the SOA
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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Fair Value of Insurance Liabilities
Fair Value of Insurance Liabilities Presented at May 1996 Spring Meeting. Presents an overview of conference co-sponsored by the SOA on fair value of insurance liabilities, including a ...- Authors: Douglas Doll, Irwin T Vanderhoof, Zain Mohey-Deen, Robert C Wilkins
- Date: May 1996
- 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: Financial Reporting & Accounting>Fair value accounting; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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Let's Make a Deal: Life and Health Mergers and Acquisitions
Let's Make a Deal: Life and Health Mergers and Acquisitions In session 51CS of the Maui I Spring Meeting the Panel describes what every actuary should know about mergers and acquisitions in ...- Authors: Charles Carroll, Herbert E Goodfriend, William R Horbatt
- Date: Jun 1998
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Life Insurance
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Draft SOP on Nontraditional Products: GMDB Reserve Requirements and Implications
Draft SOP on Nontraditional Products: GMDB Reserve Requirements and Implications Presented at May 2002 Spring Meeting. This session covers the AICPA's proposed statement of position on ...- Authors: Louis Lombardi, David C Scheinerman, Karen DeToro
- Date: May 2002
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: Record of the Society of Actuaries
- Topics: Actuarial Profession>Standards of practice; Annuities>Variable annuities; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]