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Implementation Issues Arising from SOP 05-1
Issues Arising from SOP 05-1 In September 2005, the AICPA issued SOP 05-1, Accounting by Insurance Enterprises ... Connection with Modifications or Exchanges of Insurance Contracts. The SOP provides accounting guidance for ...- 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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Payout Annuities Under GAAP [Basic]
annuity example of GAAP benefit reserves and Unearned Revenue Liability calculation from the U.S. GAAP & ... and Tomorrow conference in New York in September of 2010. Payout annuities; 25028 9/1/2010 12:00:00 ...- Authors: Patricia Matson
- Date: Sep 2010
- Competency: Technical Skills & Analytical Problem Solving
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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Can There Be More Than One Fair Value?
value requirements between US GAAP and IFRS. The focus of this article is on fair value requirements ... requirements as they relate to actuarial valuations of insurance contracts - including certain contracts classified ...- Authors: Albert Li, Patricia Matson, Hui Shan
- Date: Dec 2009
- 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 Financial Reporting Standards [IFRS]
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Solvency II – What Does It Mean to U.S. Companies?
Solvency II – What Does It Mean to U.S. Companies? Overview of Solvency II regulations ... Mean to U.S. Companies? Overview of Solvency II regulations in the EU and potential impacts on U.S.-domiciled ...- Authors: William Hines, Patricia Matson, Application Administrator
- Date: Jun 2010
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Public Policy
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Payout Annuities Under GAAP
Payout Annuities Under GAAP Excel spreadsheet example of GAAP calculations for an immediate annuity showing ... DAC, and Unearned Revenue Liability [URL] from the 2010 U.S. GAAP & IFRS conference in New York ...- Authors: Patricia Matson
- Date: Sep 2010
- Competency: Technical Skills & Analytical Problem Solving
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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Life & Annuity Case Study: Lincoln Memorial Life Ins.
Memorial Life Insurance Company (“Lincoln Memorial” or “the Company”) May 14, 2008: Status—Rehabilitation ... September 22, 2008—Status: Liquidation Root Causes of Insolvency Fraud—Policyholder funds were not placed ...- Authors: David Heppen, Patricia Matson, Anna bondyra
- Date: Jan 2018
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; External Forces & Industry Knowledge>Actuarial theory in business context; External Forces & Industry Knowledge>General business skills
- Topics: Enterprise Risk Management>Financial management; Finance & Investments>Asset liability management