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Employers' Accounting For Pensions And Other Postemployment Benefits-Basic Issues
This panel discussion, which occurred at the May 1982 Society of Actuaries meeting in Colorado Springs, ... plans 2. The purposes for pension accounting rules in general 3. The nature of pension arrangements ...- Authors: Barbara J Eversberg, Leonard Mactas, Jack Schechter, Betsy Hollowell
- Date: May 1982
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Relationship Management>Relationships and trust; Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Pensions & Retirement>Assumptions and methods; Pensions & Retirement>Defined benefit plans; Pensions & Retirement>Pension accounting
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On the Fair Value of Business Acquired part I of II
On the Fair Value of Business Acquired part I of II On the Fair Value of Business Acquired part I of ... of II by Joe Koltisko from The Financial Reporter, September 2001, Issue No. 47. Fair value accounting;Return ...- Authors: Joseph Koltisko
- Date: Sep 2001
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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Where Have All The Earnings Gone?
Have All The Earnings Gone? This article discusses the impact on the financial statements of changing ... Accounting and the under-reporting of long-term earning power by insurance companies because of the AICPA technique ...- Authors: George L Hogeman
- Date: Feb 1974
- Competency: External Forces & Industry Knowledge
- Publication Name: The Actuary Magazine
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting
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Purchase GAAP Versus Historic GAAP
Versus Historic GAAP The purpose of this session is to review and discuss the principles and guidelines ... and/or under consideration within the accounting and the actuarial professions regarding the restatement ...- Authors: Stephen D Bickel, Samuel H Turner, John C Head, Bobby F Dunn
- Date: Apr 1979
- 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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AICPA Releases SOP 05-1: Accounting by Insurance Enterprises for Deferred Acquisition Costs in Connection With Modifications or Exchanges of Insurance Contracts
Acquisition Costs in Connection With Modifications or Exchanges of Insurance Contracts Discussion of AICPA ... Statement of Position 05-1: Accounting by Insurance Enterprises for Deferred Acquisition Costs in Connection ...- Authors: John Morris
- Date: Mar 2006
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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Investor & Management Expectations of the “Return On Equity” Measure vs. Some Basic Truths of Financial Accounting
Management Expectations of the “Return On Equity” Measure vs. Some Basic Truths of Financial Accounting ... disconnect between the way products are priced IRR and embedded value methods and the way business performance ...- Authors: Michelle Smith
- Date: Sep 2003
- Competency: External Forces & Industry Knowledge>Actuarial theory in business context; Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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The Development of Mean Natural Reserve Factors and Methods of Amortizing Acquisition Expenses in Adjusting Life Insurance Company Earnings
The Development of Mean Natural Reserve Factors and Methods of Amortizing Acquisition Expenses in Adjusting ... Earnings Examination of how mean reserve factors can best be calculated in light of the new accounting ...- Authors: Robert L Collett, Robert H Dreyer, A Henry Kunkemueller, Paul Milgrom, Claude Y Paquin, Anthony C Sharp, Steven Sommer, Leonard H McVity
- Date: Oct 1973
- Competency: External Forces & Industry Knowledge>Actuarial theory in business context; Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: Transactions of the SOA
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Modeling & Statistical Methods>Forecasting
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Universal Life and Deferred Annuities Under GAAP
Universal Life and Deferred Annuities Under GAAP Excel spreadsheet example of GAAP calculations for a Universal ... reserves and DAC under FAS97 . Also shown is an unlocking example from this session of the 2010 U.S GAAP ...- Authors: Mark Freedman
- Date: Sep 2010
- Competency: Technical Skills & Analytical Problem Solving
- Topics: 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 This presentation ... from the 2002 Valuation Actuary Symposium, held September 19-20 in Lake Buena Vista, FL. The instructors ...- 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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Adopting U.S. GAAP Accounting for Pre-Need Plans
pre-need plans in the Phillipines under the generally accepted accounting principles of the United States ... particular, a focus is on contracts accounted for under SFAS 97 investment-oriented contracts. Accounting ...- Authors: Frank Buck
- Date: Feb 2003
- Competency: External Forces & Industry Knowledge>Actuarial theory in business context; Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: International News
- Topics: Actuarial Profession>Standards of practice; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]