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  • Adopting U.S. GAAP Accounting for Pre-Need Plans
    Adopting U.S. GAAP Accounting for Pre-Need Plans This paper discusses approaches for reporting ... pre-need plans in the Phillipines under the generally accepted accounting principles of the United States ...

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    • Authors: Frank Buck
    • Date: Feb 2003
    • Competency: External Forces & Industry Knowledge>Actuarial theory in business context; Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Publication Name: International News
    • Topics: Actuarial Profession>Standards of practice; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
  • GAAP Targeted Improvements—Illustrated Term Insurance Earnings
    Illustrates key differences, in earnings for a segment of term insurance, between current GAAP standards and ... (based on tentative board decisions preceding the release of an exposure draft). Accounting standards;Financial ...

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    • Authors: Steven Malerich
    • Date: Sep 2016
    • Competency: Professional Values>Practice expertise; Strategic Insight and Integration>Big picture view; Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Life Insurance>Reserves - Life Insurance; Life Insurance>Term life
  • Purchase Accounting: To Defer or Not to Defer?
    Purchase Accounting: To Defer or Not to Defer? This article addresses a specific PGAAP issue companies ... to defer heaped renewal commissions. From Society of Actuaries Financial Reporting Monograph, M-AS99-1 ...

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    • Authors: Julie Curry
    • Date: Oct 1999
    • Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
  • One Right Answer: A Challenge for Actuaries
    One Right Answer: A Challenge for Actuaries A reflection on the need/desire for one right ... Answer: A Challenge for Actuaries A reflection on the need/desire for one right answer when there isn't ...

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    • Authors: Carol A Marler
    • Date: May 2004
    • Competency: Communication>Persuasive communication; External Forces & Industry Knowledge>External forces and business performance; Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Publication Name: The Financial Reporter
    • Topics: Actuarial Profession>Standards of practice; Financial Reporting & Accounting; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]