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Financial Reporting in Canada and in the U.S.
the basic statement, to make the schedule the primary source of all accident and health information and ... could result in changes to the blank, the most direct effect would be from the first charge, which was ...- Authors: Peter F Chapman, Kenneth T Clark, Richard S Robertson, Virgil Wagner
- Date: Oct 1979
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting
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Accounting Issues For Insurance Companies
the actuarial and accounting professions. Tne primary actuarial body studying these issues is the Academy's ... for reporting purposes and for determining the primary pattern of GAAP incc,ne (excluding release of the ...- Authors: Stephen Hodges, Paul F Kolkman, Richard S Robertson, William J Schreiner, Robert Stein
- Date: Apr 1983
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting
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Hot Topics for Smaller Insurance Companies
wear off before 2S years. We didn't really take care of that directly. But we had the table graded to ... principles, which, in 1998 or 1999, would have a direct impact on their financial statement. They had ...- Authors: Julia T Philips, Abraham Weishaus, Alex Zeid, Scott Harrison
- Date: Jun 1998
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting; Public Policy
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Solvency Issues of Life Insurance Companies in Other Countries
that's an extra amount of capital required to take care of mortality risk. Now, the rules that were established ... keeping a big solvency margin, so there isn't any direct correlation between good value for money to the ...- Authors: W Paul McCrossan, Christopher David Daykin, Owen A. Reed
- Date: Jun 1993
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting
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International Solvency Requirements for Life Companies
was largely attributed to the escalation of health care costs and lower margins on interest-sensitive products ... DEVELOPMENT In the early stages of development, the primary purpose of the solvency requirement was debated ...- Authors: Jeremy Goford, James Reiskytl, Henry Siegel, Fernando Puente-Diaz, Demos K Papasavvas, Horace W McCubbin
- Date: Oct 1990
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting; Global Perspectives
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Equity Product Accounting Approaches
your company. Three, your contract holders must direct the investment strategy that's available in this ... variable universal life (VUL) products. Long-term-care riders on deferred annuities, earning protections ...- Authors: Charles Dana Tatro, Jonathan Porter
- Date: Oct 2004
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting
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Treatment of Closed Blocks in Demutualizations
participating policies, such as individual medical care and disability income, because of the very limited ... Until we dispose of the loan, we would reflect any direct property expenses, such as real estate taxes or ...- Authors: J Duran, Godfrey Perrott, Barry L Shemin, Michael Slipowitz, Janine Cleland
- Date: Oct 1998
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting
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Current Events in Financial Reporting
premium immediate annuity (SPIA). One of the primary tax planning items in the reserve area is to minimize ... it will be distributed shortly. It doesn't give direct answers-there are a lot of gray areas-but it does ...- Authors: Frank Buck, Charles D Friedstat, R Thomas Herget, Craig R Raymond
- Date: Jun 1998
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting; Public Policy
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The State Of The Art For The Valuation Actuary
Court stated in the case that it believed that, for direct business, new business acquisition costs of life ... have suggested that DAC should be amortized at the direct writer's level, ignoring the reserve amortization ...- Authors: C Lorne Campbell, Donna Claire, Thomas G Kabele, R Stephen Radcliffe, Alan W Sibigtroth
- Date: May 1989
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting
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Postretirement Benefits Other than Pensions
Standard -- Data considerations -- Assumptions Health care costs trend rate Discount rate Other -- Anticipating ... descriptions, assumed discount rate, assumed health care trend rate, and the effect of changes in the trend ...- Authors: Leon F Joyner, Martin Levenson, Stephen A Meskin, Wayne S Upton
- Date: Oct 1990
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting