Description: Excel spreadsheet example of GAAP calculations for an immediate annuity showing benefit reserves, DAC, and Unearned Revenue Liability [URL] from the 2010 U.S. GAAP & IFRS conference in New York.

Description: This session presented at the SOA's 1976 Houston Spring Meeting will describe the basic features of Life Insurance GAAP accounting as applied to stock life insurance companies, both from an accountant's and an actuary's point of view.

Description: This 1978 presentation discusses the recommendation made by the Canadian Institute of Chartered Accountants to move to a GAAP basis for reporting for life insurance companies. The primary purposes would be to report earnings on a going concern basis, rather than on a basis dominated by solvency considerations, and to promote improved comparability of reported financial results among companies.

Description: This session is a discussion about 1 Actuarial certification of statutory statements, 2 GAAP for mutual companies, and 3 use of interest in amortizing acquisition expenses.

Description: US GAAP for Life Insurers chapter 16 spreadsheet showing development of the GAAP DAC and Reserve for a non-US product. Also shown are cashflows and profits. Please see the book US GAAP for Life Insurers for further details on US GAAP accounting.

Description: US GAAP for Life Insurers chapter 14 spreadsheet showing a DAC and shadow DAC calculation with shareholder equity adjustment. Please see the book US GAAP for Life Insurers for further details on US GAAP accounting.

Description: US GAAP for Life Insurers chapter 15 spreadsheet showing the GAAP development of VOBA and Goodwill after a merger or acquisition. Please see the book US GAAP for Life Insurers for further details on US GAAP accounting.

Description: 1996 Valuation Actuary Symposium. Topics discussed in this session on GAAP and purchase GAAP included: 1. FAS 115, so-called actuarial or SEC adjustments, and how practice has been evolving in that area. 2. How companies determine the gross margins for mutual GAAP products and the traditional participating business of mutual companies. 3. Mutual company GAAP. 4. Basics of purchase accounting.

Description: US GAAP for Life Insurers chapter 3 spreadsheets. These various spreadsheets show various tables related to insurance company expenses both deferrable and non-deferrable along with DAC and Persistncy bonus amortization schedules. Other tables shown include account value roll forwards Expected Gross Profits EGPs. Please see the book US GAAP for Life Insurers for full information on US GAAP Accounting.

Description: US GAAP for Life Insurers chapter 18 spreadsheet showing calculations of estimated gross margins before and after reorganization. Please see the book US GAAP for Life Insurers for further details on US GAAP accounting.