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Mutual Company GAAP
the corporate segment to the product line to take care of the change from the unexpired debentures that ... financials relative to planned return on equity as the primary financial measure. Finally, I have just a few ...- Authors: Arnold Dicke, J Duran, Sidney A LeBlanc, Clement B Penrose
- Date: Jun 1990
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting
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Measuring Interest Margins-Part 1-Asset Segmentation
assets. Typically, these are investments such as direct mortgages or private placements which must be made ... the risk of interest rate movements is GPSA's primary concern. Noncallable bonds are GPSA's investments ...- Authors: James G Auger, Esther H Milnes, Elliot A Rosenthal, Gary F Neubeck
- Date: Apr 1990
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Record of the Society of Actuaries
- Topics: Finance & Investments>Asset liability management; Financial Reporting & Accounting
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New Product Accounting Alternatives
income because the investment function is the primary service performed. The issues paper suggests two ... least, are unit expenses. We monitor those very care- fully. Like many companies, we have an inflation ...- Authors: Timothy V Bechtold, John T Glass, Jan Pollnow, Steven Stoner, William T Tozer
- Date: Oct 1985
- Competency: External Forces & Industry Knowledge>External forces and business performance; Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting
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Creating Shareholder Value in the New Millennium
what does this mean for the future and why do we care about this as a rating agency? Those are the points ... nontraditional organizations. In some sectors the primary competition is dependent on companies such as ...- Authors: Michael Hughes, Michael Albanese, Patrick Finnegan, Tim Freestone
- Date: Jun 1998
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Finance & Investments; Financial Reporting & Accounting
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International Valuation - Coming Soon to a Country Near You
to execute various business alternatives was a primary objective. In other words, regulators should be ... essentially points out that the system itself doesn't take care of all the things that are developed when we keep ...- Authors: Arnold Dicke, Sam Gutterman, Edward Robbins, Walter Rugland, Shirley Hwei-Chung Shao
- Date: Oct 1999
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>Fair value accounting; Global Perspectives
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Financial Accounting Controls for Life Insurance Company Actuarial Reserves
structure of the company determines the aetuary's direct involvement in evaluating the system of internal ... businesses. Authorization Objectives The actuary's direct responsibilities for the broad control objectives ...- Authors: Jerome Seaman, James B Kahan
- Date: Oct 1979
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting
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Health Insurance Financial Reporting Issues
Surplus need is an important issue for many health care plans. A problem may arise in an insurance company ... It may be appropriate to treat some of these as primary breakdowns and others as secondary. One may find ...- Authors: William L Bogardus, Robert Ruderman, Timothy J Tongson, Ronald M Wolf
- Date: May 1985
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting; Health & Disability>Health insurance
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Anatomy of an Earned-Interest Rate
The overall summary is that for statutory the primary accounting concepts deal with balance sheet solvency ... assessments to determine whether an impairment and direct write-down would be required. For the IMR, I'd ...- Authors: Paul A Hekman, R Thomas Herget, Thomas R Kochis, Lawrence R Zeno
- Date: Jun 1997
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Record of the Society of Actuaries
- Topics: Finance & Investments; Financial Reporting & Accounting
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How to Read and Understand an Annual Report
there are two methods: One method is called the direct method in which you show actual cash 555 PANEL ... easier, and there's a requirement, if you do the direct method, you also have to disclose the indirect ...- Authors: F. Pierce Noble, Harry M Dombroski, John L Strauss
- Date: Apr 1990
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting
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Financial Reporting Topics - Current Interest
made to the authorities for some changes. The primary studies have been joint efforts of the CIA and ... extraordinary item, a prior period adjustment or a direct surplus transaction. The Task Force envisages the ...- Authors: David N Becker, Richard Kischuk, John O Montgomery, William J Schreiner, Horace W McCubbin
- Date: Oct 1984
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting