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Current Topics in Financial Reporting
It's at that point that we got into one of our primary areas of concern and difficulty. The question was ... (MSVR) to make it an adequate substitute for a direct consideration of the C-I risk within the valuation ...- Authors: Allan Brender, Thomas F Eason, Richard S Miller, V Michael Shante
- Date: Jun 1988
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting
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Professional Relationships With Certified Public Accountants
theory of discounting deferred taxes. One of the primary reasons this approach has not received general ... insurance companies, typically had a close and direct personal relationship with their clients. With ...- Authors: Glen Gammill, William Smith, Jarvis Farley, Blackburn H Hazlehurst, Randolph H. Waterfield
- Date: Mar 1975
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Actuarial Profession>Code of Conduct; Financial Reporting & Accounting
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Management of Expenses in a Life Insurance Company
criterion. Another category would be direct maintenance expenses. Direct maintenance expenses means those ... there's room for interpretation as to just what is a direct maintenance expense and what is not. The reason ...- Authors: J Duran, Patricia Guinn, Frederick W Jackson, Antonio Gonzalez, William H Cash
- Date: Apr 1991
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting
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Global Developments in Insurer Solvency Assessment
over 20 years of experience as an actuary, with a primary focus on pricing and product development of various ... process, the same process is used for reinsurers and direct life insurers. In 1991 there was an unusually large ...- Authors: Elizabeth Branaum, Harry H Panjer, David Sandberg, Stuart Wason
- Date: Oct 2003
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Enterprise Risk Management; Financial Reporting & Accounting; Global Perspectives
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X-Factor Opinions
Session 6 PD X-Factor Opinions Track: Long-Term Care Moderator: Nancy Westfall Winings Panelists: ... analysis. At times, our pricing area helps our direct insurers with creating an anticipated mortality ...- Authors: Larry M Gorski, Michael Palace, Nancy Winings, Erin Colleen Wright
- Date: May 2005
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting
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International Financial Reporting
are females. So female part-time agents are the primary distribution system in Japan. This is a lot different ... only produce statutory financial statements. The primary concern of the financial statement tends to be ...- Authors: Harry R Miller, Robert M Smithen, Stephen Paul Taylor-Gooby
- Date: Jun 1990
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting; Global Perspectives
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International Valuation Systems: Keeping Up With the Jones/Chens/Muellers/Santos/Mourads
(Table 1). In each of the three countries, the primary regulatory authority is a federal authority. In ... it's not a liability; in fact it's not even a direct reflection of equity. It is disclosed, and it is ...- Authors: Daniel J Kunesh, Shirley Hwei-Chung Shao
- Date: Jun 1998
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting; Global Perspectives
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Source Of Profits Analysis For Management Information
It is one of the few times that you can provide direct, meaningful information to senior management. It's ... some good decisions. Wc use return on equity asa primary measure in my company. Whcn you explain return ...- Authors: John Hele, Craig Rodby, Dennis L Stanley, Joseph H Tan, Katherine G Edwards
- Date: May 1989
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting
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Accounting for International Ventures, NAIC, SEC, Other Regulatory Authorities
surplus of $600. The monetary correction is a direct surplus entry rather than an earnings entry. Let's ... are part of GAAP earnings even though they are direct adjustments to surplus on the local books. FROM ...- Authors: James Bridgeman, Sue Collins, Edward Robbins
- Date: Apr 1994
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting
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Employee Benefit Aspects Of Mergers/Acquisitions/Spin-Offs
and the staying group. That automatically takes care of not only the problem that I talked about before ... basis on which to transfer assets. You really don't care what the fund is invested in at the time and if ...- Authors: Gordon B Lang, H Douglas Lee, Peter D Walker
- Date: Oct 1984
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Finance & Investments; Financial Reporting & Accounting