351
-
360
of
363
results (0.41 seconds)
Sort By:
-
A Policy-Year Model for GAAP Valuation of Coinsurance and Modified Coinsurance
A Policy-Year Model for GAAP Valuation of Coinsurance and Modified Coinsurance This paper presents a policy-year model for GAAP valuation of reinsurance accepted on the coinsurance and modified ...- Authors: David N Becker, Michael Eckman
- Date: Jan 1981
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Transactions of the SOA
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Modeling & Statistical Methods; Reinsurance>Coinsurance
-
Purchase Accounting for Insurance Business Combination
Purchase Accounting for Insurance Business Combination The article discusses practical PGAAP issues under China GAAP, e.g. product classification, unbundling, acquisition expense allocation, VOBA ...- Authors: Florence Shuk Ha Ng, Vincent Y Y Tsang, Zhenping Fu
- Date: May 2017
- Competency: Leadership>Thought leadership
- Publication Name: International News
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
-
Session 175: An Intro to Structured Indexed Annuity
Session 175: An Intro to Structured Indexed Annuity Structured Indexed Annuity is a new product that entered the U.S. market in 2013. With features from both Variable Annuities and Fixed ...- Authors: Nicholas Carbo, Yuan Yuan, Andrew Phillips, Peter Yang
- Date: Mar 2020
- Competency: External Forces & Industry Knowledge
- Topics: Annuities; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Annuities>Deferred annuities
-
Adjusted Earnings- Minimizing The Mystique
Adjusted Earnings- Minimizing The Mystique Article from The Actuary, June 1971 – volume 5 - Issue 6 answers the question- What are adjusted earnings? Financial economics;Generally Accepted ...- Authors: Ronal Shutley
- Date: Jun 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]
-
Update on Changes to US GAAP For Long Term Care Insurance
Update on Changes to US GAAP For Long Term Care Insurance The Proposed Accounting Standards Update was exposed on September 29, 2016 with the comment period ending on December 15, 2016. Long-term ...- Authors: Jamala Arland
- Date: Dec 2016
- Competency: External Forces & Industry Knowledge
- Publication Name: Long-Term Care News
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Long-term Care>Long-term care insurance
-
Recoverability/Loss Recognition
Recoverability/Loss Recognition This session from the 1992 Valuation Actuary Symposium covers recoverability and loss recognition including using cash flow testing to determine loss recognition ...- Authors: Steven H Mahan, Stephen A J Sedlak, Charles Underwood
- Date: Jan 1992
- Competency: Technical Skills & Analytical Problem Solving
- Topics: Actuarial Profession>Standards of practice; Annuities; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Health & Disability; Life Insurance
-
GAAP for Mutuals - Current Status
GAAP for Mutuals - Current Status Presented at May 1996 Spring Meeting. Panelists share experiences and discuss alternative approaches to various implementation issues related to mutual ...- Authors: Application Administrator, Charles D Friedstat, Mark Hopfinger, Edward Robbins
- Date: Jun 1996
- 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]
-
FAS 96
FAS 96 This session discussion is about FAS 96, the timing and measurement of the deferred tax effects, alternative minimum tax considerations, worksheets versus models, small company effective ...- Authors: James Hawke, Donald Maves, Edward Robbins, Charles J Auer
- Date: May 1989
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Tax accounting
-
Mortality Variance of the Present Value of Future Annuity Payments
Mortality Variance of the Present Value of Future Annuity Payments An analysis of how to compute the variance of the present value of future annuity payments as a component of assessing the ...- Authors: Frank Y Kang
- Date: Jan 2001
- Competency: Technical Skills & Analytical Problem Solving>Incorporate risk management
- Publication Name: Actuarial Research Clearing House
- Topics: Annuities>Payout annuities; Annuities>Reserves - Annuities; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
-
Schedule for Amortization of Acquisition Costs Versus Amortization of Acquisition Costs by Use of Natural Reserve Factors
Schedule for Amortization of Acquisition Costs Versus Amortization of Acquisition Costs by Use of Natural Reserve Factors The purpose of this paper note is to highlight the similarities of ...- Authors: Joe B Pharr
- Date: Oct 1972
- 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]