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US GAAP for Life Insurers
US GAAP for Life Insurers US GAAP for Life Insurers chapter 17 spreadsheets showing various examples of GAAP for reinsurance transactions. Examples shown include reinsurance for disability ...Description: US GAAP for Life Insurers chapter 17 spreadsheets showing various examples of GAAP for reinsurance transactions. Examples shown include reinsurance for disability insurance, YRT, Modco and coinsurance on a 10 year endowment reinsurance on Universal Life. Also shown is an example for DIG36, Total Return Swap with Floating Return Leg. Please see the book US GAAP for Life Insurers for further details on US GAAP accounting.
Hide- Authors: Society of Actuaries
- Date: Jan 2006
- Competency: Technical Skills & Analytical Problem Solving
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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DAC Accounting for Modifications or Exchanges of In-Force Insurance Contracts Spreadsheets
DAC Accounting for Modifications or Exchanges of In-Force Insurance Contracts Spreadsheets Single spreadsheet for slides 21, 23, and 24 of the presentation for Session #6, SOP 05, Internal ...Description: Single spreadsheet for slides 21, 23, and 24 of the presentation for Session #6, SOP 05, Internal Replacement Transactions, Initial DAC Projection, presented at the 2007 Advanced GAAP Seminar in New York, NY.
Hide- Authors: Darryl Wagner
- Date: Aug 2007
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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Issues in selecting the discount rate for GASB 45 Valuations
Issues in selecting the discount rate for GASB 45 Valuations This article discusses the discount rate that should be used under GASB 45. Public employers now find themselves in a similar ...Description: This article discusses the discount rate that should be used under GASB 45. Public employers now find themselves in a similar situation to private sector employers in the early 1990's in that GASB 45 requires them to measure liabilities including post-retirement medical liabilities using accrual accounting.
Hide- Authors: Application Administrator
- Date: Jun 2007
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: The Actuary Magazine
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]