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Generally Accepted Accounting Principles-Current Issues
investment aspect of it. Issue three is how should the direct writer of a variable annuity contract with a death ... the next time you do this. Perhaps you will take care of some of these cleanup issues in an interim reporting ...- Authors: Gary Falde, Roger W Smith, Lisa F Markus, William J Kane
- Date: Jun 2000
- 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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078 - GAAP Long Duration Targeted Improvements for Disability Insurance
078 - GAAP Long Duration Targeted Improvements for Disability Insurance New GAAP accounting rules ... • Data challenges will be paramount for both direct writers and reinsurers • Actual cash flows needed ...- Authors: William Hines, Paul R Lavallee, Daniel D Skwire
- Date: Jul 2019
- Competency: External Forces & Industry Knowledge
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Health & Disability>Disability insurance
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Session 66: Statutory and GAAP Valuation and Regulatory Update
closely follow federal law. The Sherman Act, is the primary U.S. antitrust law pertaining to association activities ... closely follow federal law. The Sherman Act, is the primary U.S. antitrust law pertaining to association activities ...- Authors: Jason Kehrberg, Eve-Simone Pastor, Robert E Winawer
- Date: May 2019
- Competency: External Forces & Industry Knowledge
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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Implementation of GAAP for Life Insurance Companies in Canada
option 4B-43 2.3 Distribution system o Direct mail o Brokers o Career agents Underwriting ... funds) ; the interest rate assumption is not direct ly determined from an explicit allocation of assets ...- 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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Generally Accepted Accounting Principles GAAP Issues
portfolio? If we're liability people, why do we care about FAS 115 so much, besides this point about ... "Financial Accountingand Reportingof Prepaid Health Care Services." Appar- ently, there has long beena d ...- Authors: S Michael McLaughlin, Dennie W Pritchard, David Rogers, Michael Hughes
- Date: Oct 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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Practical Issues Of Implementing The Draft SOP On Nontraditional Long-Duration Contracts
Practical Issues Of Implementing The Draft SOP On Nontraditional Long-Duration Contracts ... separate account. Third, the contractholder has to direct the assets. For something like a variable annuity ...- Authors: Robert Frasca, Carol F Salomone
- Date: Sep 2002
- Competency: External Forces & Industry Knowledge
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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Accounting for Derivatives
Accounting for Derivatives This session 45OF of the 2004 Valuation Actuary Symposium addresses ... example stops after one period? MR. MACKAY: The direct answer is that the examples given are always the ...- Authors: Charles K Chacosky, Graham Mackay
- Date: Sep 2004
- Competency: External Forces & Industry Knowledge
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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GAAP/FAS 97/Practice Bulletin 8
responsible for drafting Practice Bulletin 8. The primary focus of this session is Practice Bulletin 8; however ... than investment income. For a contract where the primary source of revenue is investment income, the interest ...- Authors: Calvert A Jared, Douglas Menkes, Meredith Ratajczak
- Date: Jan 1991
- Competency: External Forces & Industry Knowledge
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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FAS 96
FAS 96 This session discussion is about FAS 96, the timing and measurement of the deferred ... surplus relief that this company granted. That takes care of the parent company's scheduling. Let us move ...- Authors: James Hawke, Donald Maves, Edward Robbins, Charles J Auer
- Date: May 1989
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Tax accounting
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GAAP Issues
GAAP Issues This session from the 1993 Valuation Actuary Symposium covers emerging GAAP issues ... analysts, still use operating income as the primary measure of a company's performance. Including the ...- Authors: J Duran, Charles D Friedstat, Bradley M Smith, Randall S Schuldt
- Date: Jan 1993
- Competency: External Forces & Industry Knowledge
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]