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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 This presentation is a Teaching Session, number 31TS, from the 2002 Valuation Actuary Symposium, held ...- 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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Statutory, GAAP and Tax Issues
Statutory, GAAP and Tax Issues This session of the 1990 Valuation Actuary Symposium discusses several issues. First, the recoverability of the deferred policy acquisition cost DPAC asset from ...- Authors: John T Glass, John T Zellner
- Date: Sep 1990
- Competency: External Forces & Industry Knowledge
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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GAAP for Mutuals
GAAP for Mutuals 1994 SOA Meeting, San Francisco. This session used a case study that outlined the various considerations that arise in a GAAP for mutual project. Assumptions;Financial ...- Authors: Thomas Burke, J Duran, Julie Curry, Edward M Kline
- Date: May 1994
- 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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Financial Reporting For New Generation Life And Annuity Products
Financial Reporting For New Generation Life And Annuity Products This session from the 1984 SOA Salt Lake City Meeting examines financial reporting for new generation life and annuity products, ...- Authors: John W Brumbach, Douglas Doll, Thomas J Leary, Cande Olsen, William J Schreiner
- Date: May 1984
- 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>Statutory accounting; Public Policy
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Who Let The Info Out? Financial Statement Disclosures: Practices And Requirements
Who Let The Info Out? Financial Statement Disclosures: Practices And Requirements Given the unique nature of GAAP for life insurance companies, this issue affects the information that actuaries ...- Authors: Allan Ryan, Lilla Runco
- 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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U.S. GAAP Update
U.S. GAAP Update This open forum at the SOA 2004 Annual Meeting focuses on emerging U.S. GAAP issues and the new Statement of Position [SOP] with emphasis placed upon implementation issues, ...- Authors: Robert B Thomas, Michael Hughes, Darin Zimmerman
- Date: Oct 2004
- 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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FAS 97 - Where Are We Now?
FAS 97 - Where Are We Now? This session discussion will look at how the industry has responded to the spirit and letter of Financial Accounting Standard FAS 97. From Record of the Society of ...- Authors: Michael Eckman, R Thomas Herget, S Michael McLaughlin, Charles Underwood
- Date: Oct 1989
- 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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U.S. GAAP Update
U.S. GAAP Update This session from the 2005 SOA Spring Meeting discusses SOP 03-1, DAC on internal replacements and Sarbanes-Oxley - SOX Section 404. From the Record of the Society of Actuaries, ...- Authors: Richard Farrell, Steven H Mahan, David White
- Date: May 2005
- Competency: External Forces & Industry Knowledge; Professional Values>Practice expertise
- 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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Ask the Experts
Ask the Experts This presentation is an open forum, session number 45OF, from the 2002 Valuation Actuary Symposium, held September 19-20 in Lake Buena Vista, FL. The panelists provide an ...- Authors: Daniel J McCarthy, Meredith Ratajczak, Edward Robbins
- Date: Sep 2002
- Competency: External Forces & Industry Knowledge; Professional Values>Practice expertise
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting; Global Perspectives
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Recognition of Sales Inducement and Policy Exchange Credits Under GAAP
Recognition of Sales Inducement and Policy Exchange Credits Under GAAP The life insurance and annuity marketplace is experiencing fierce competition, and many life insurance companies have ...- 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]