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Redefining The DAC Landscape – EITF9G
Redefining The DAC Landscape – EITF9G Feature article discussing deferred policy acquisition costs and ... and recent proposed changes to the expenses allowed to be deferred. Acquisition expenses;Financial Accounting ...- Authors: Erik Fasano, Rachel Bott
- Date: Sep 2010
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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U.S. GAAP Update
U.S. GAAP Update This session from the 2005 SOA Spring Meeting discusses SOP 03-1, DAC on internal replacements ... Sarbanes-Oxley - SOX Section 404. From the Record of the Society of Actuaries, Vol. 31, No. 1. Session ...- Authors: Richard Farrell, Steven H Mahan, David White
- Date: May 2005
- Competency: External Forces & Industry Knowledge; Professional Values>Practice expertise
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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Mind The GAAP:U.S. GAAP for Asian Products andInsurance Companies
Mind The GAAP:U.S. GAAP for Asian Products andInsurance Companies Provides an overview of SFAS 60, 91 ... 91, 97, and 120 and the importance of U.S. GAAP for Asian insurance companies with a country by country ...- Authors: Donovan North
- Date: Aug 2002
- Competency: External Forces & Industry Knowledge; Professional Values
- Publication Name: International News
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Life Insurance>Reserves - Life Insurance
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Health GAAP Topics
Health GAAP Topics Panelists at this session of the SOA 1995 Vancouver Spring Meeting discuss implementing ... differences with life insurance. Current efforts of mutual companies to implement GAAP is also discussed ...- Authors: Robert Beal, Helen L Hofmann, Robert Shapland
- Date: Jun 1995
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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Mutual Company GAAP
Mutual Company GAAP This session at the SOA 1990 Annual Meeting looks at mutual company GAAP issues ... comparison to stock company GAAP, and the effect on management of the company. Assumptions;Capital management;Discount ...- Authors: Kriss Cloninger, Edward Robbins, Robert Stein, Michael R Tuohy
- Date: Oct 1990
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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Building a Narrative Around LDTI Discount Rate Updates
highlights the impact on shareholder equity and AOCI due to the introduction of LDTI during a period of falling ... falling interest rates. The paper is intended to provide an example of an analysis that will help actuaries ...- Date: Apr 2021
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Economics>Financial markets; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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Measuring Interest Rate Spread
Measuring Interest Rate Spread The Actuary Vol. 22, No. 2. This article discusses how the the ... Rate Spread The Actuary Vol. 22, No. 2. This article discusses how the the choice of basis for measuring ...- Authors: Selig Ehrlich
- Date: Feb 1988
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: The Actuary Magazine
- Topics: Annuities>Pricing - Annuities; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting; Life Insurance>Pricing - Life Insurance
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FAS 97 - Where Are We Now?
discussion will look at how the industry has responded to the spirit and letter of Financial Accounting Standard ... Standard FAS 97. From Record of the Society of Actuaries Vol. 15, No. 3A. Assumptions;Universal life;Deferred ...- Authors: Michael Eckman, R Thomas Herget, S Michael McLaughlin, Charles Underwood
- Date: Oct 1989
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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Where Have All The Earnings Gone?
Have All The Earnings Gone? This article discusses the impact on the financial statements of changing ... Accounting and the under-reporting of long-term earning power by insurance companies because of the AICPA technique ...- Authors: George L Hogeman
- Date: Feb 1974
- Competency: External Forces & Industry Knowledge
- Publication Name: The Actuary Magazine
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting
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Financial Reporting Research Update
Financial Reporting Research Update An update on the SOA's financial reporting research projects.- Authors: James S Hawke, Ronora Stryker
- Date: Jun 2016
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Fair value accounting; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Financial Reporting & Accounting>Statutory accounting; Financial Reporting & Accounting>Tax accounting