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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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Financial Management Issues for Multinational Insurers
adjustments, and also U.S. tax adjustments. The primary GAAP adjustments are to record realized capital ... reinsurance does accomplish this goal very well. Care must be taken, however, with reinsurance in emerging ...- Authors: Mark Freedman, Graham Mackay, Bruce Moore, R James Tosti
- Date: May 1996
- Competency: Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: Record of the Society of Actuaries
- Topics: Enterprise Risk Management>Financial management; Financial Reporting & Accounting; Global Perspectives>Multinational companies
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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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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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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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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
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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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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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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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Profit Centers – Management Reporting
our management change came an emphasis upon two primary products. Monarch had been in the business of ... primarily single premium annuities. We have some direct response life and health business and, of course ...- Authors: Arnold Dicke, Paul F Kolkman, Robert Stein, James M Durham, Andrew R Creighton
- Date: May 1987
- Competency: External Forces & Industry Knowledge>Internal forces and business performance
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting