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Generally Accepted Accounting Principles for Nontraditional Products
Generally Accepted Accounting Principles for Nontraditional Products 1999 SOA Annual Meeting, ... new product types and the accounting profession's efforts to provide guidance. The five product types ...- Authors: Bruce Bengtson, Thomas Campbell, Kay Minnich, Michael Hughes, James T. Pearson
- Date: Jan 1999
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Annuities>Equity-indexed annuities; Annuities>Variable annuities; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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New Actuarial Standards for Insurance Company Reporting in Canada
New Actuarial Standards for Insurance Company Reporting in Canada This 1978 presentation ... reported financial results among companies. Annuity reserves;Annuity valuation;Asset valuation;Assumptions;Canadian ...- Authors: H Edward Harland, James D Lamb, Cecil G White, BRADLEY WAYNE BERGQUIST
- Date: Jun 1978
- 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]; Financial Reporting & Accounting>Statutory accounting; Public Policy
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Recognition of Sales Inducement and Policy Exchange Credits Under GAAP
Exchange Credits Under GAAP The life insurance and annuity marketplace is experiencing fierce competition ... Session 100PD of the Toronto Spring Meeting. Annuity valuation;Life valuation;Securities and Exchange ...- Authors: John B Kleiman, John Morris, Mary S Saslow, Daniel C Gifford
- Date: Jun 2001
- 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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Implementation of GAAP for Life Insurance Companies in Canada
Implementation of GAAP for Life Insurance Companies in Canada 1987 Valuation Actuary Symposium. This ... Actuaries=CIA;Lapse rates=Lapses;Life valuation;Mortality assumption; 18596 1/1/1987 12:00:00 AM ...- Authors: Morris Chambers, Marcel Larochelle, Kenneth A Wright
- Date: Jan 1987
- Competency: External Forces & Industry Knowledge
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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GAAP for Nonguaranteed-Premium Life Insurance
GAAP for Nonguaranteed-Premium Life Insurance This paper identifies and discusses ... Assumptions;Discount rates=Interest rates;Life valuation;Mortality assumption;Persistency;Deferred acquisition cost=DAC; ...- Authors: Kriss Cloninger
- Date: Jan 1981
- Competency: External Forces & Industry Knowledge
- Publication Name: Transactions of the SOA
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Life Insurance
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AICPA Non-Traditional Long-Durations Contracts Task Force - A Status Report
The Financial Reporter May 1999 – Issue 39 S pring is in the air, and the confusingand perhaps ... gestions on implementation of determining select mortality valuation factors for term insurance and related ...- Authors: Thomas Campbell
- Date: May 1999
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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Current Topics in GAAP
flavor for some of the issues that are on the table at the SEC and the AICPA and talk about some of ... or C. So, the AICPA formed a working group in 2000. I personally thought it would be a six-month working ...- Authors: Charles Carroll, John Morris, David Rogers, Phillip Shane Elenbaas, David M Brown
- Date: Oct 2002
- 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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Current Events - GAAP
Current Events - GAAP The panelists at this session of the SOA 2003 Washington, DC Spring Meeting ... SEC are also discussed. Acquisition expenses;Annuity reserves;Asset valuation;Derivatives;Life rese ...- Authors: John Morris, Michael Hughes, Jason Morton, Deborah Whitmore
- Date: May 2003
- 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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Generally Accepted Accounting Principles GAAP for Mutuals
LAPSES/DOUBLESPREAD -__ Grt_ssmargins 1 ;t 3 4 S 6 7 8 9 10t11213 141516171819 20 2122 23 24 25 25 ... a net level premium reserve based on expected mortality but we don't expect these reserves to be material ...- Authors: J Duran, Phillip J Grigg, Thomas G Kabele, P Ware
- Date: May 1995
- Competency: External Forces & Industry Knowledge
- 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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Accounting for Policyholder Dividends
dividends. Currently, several methods are in use in the U.S., with other methods used in the U.K., Canada, and ... been doing. Ken LaSorella is the vice president of U.S. GAAP for SunLife of Canada and in that role he is ...- Authors: Kenneth LaSorella, Darryl Wagner, Patricia Matson, Brian Purves
- Date: Oct 2001
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Public Policy