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GAAP for Nonguaranteed-Premium Life Insurance
types of coverage. POLICY CHARACTERISTICS The primary difference between the NGP contract and the participating ... fundamental purposes served by that principle. The primary objective of a company's financial statement to ...- Authors: Kriss Cloninger
- Date: Jan 1981
- Competency: External Forces & Industry Knowledge
- Publication Name: Transactions of the SOA
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Life Insurance
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Whither Goes PVP?
Whither Goes PVP? This monograph discusses Present Value Profits PVP with respect to purchase ... business acquired through company purchase and new, direct sales. The parity extends to the need for regular ...- Authors: S Michael McLaughlin, Howard L Rosen
- Date: Oct 1999
- Competency: External Forces & Industry Knowledge
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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Implementation of GAAP for Life Insurance Companies in Canada
option 4B-43 2.3 Distribution system o Direct mail o Brokers o Career agents Underwriting ... funds) ; the interest rate assumption is not direct ly determined from an explicit allocation of assets ...- Authors: Morris Chambers, Marcel Larochelle, Kenneth A Wright
- Date: Jan 1987
- Competency: External Forces & Industry Knowledge
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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Mind The GAAP:U.S. GAAP for Asian Products andInsurance Companies
Mind The GAAP:U.S. GAAP for Asian Products andInsurance Companies Provides an overview of SFAS ... with Originating or Acquiring Loans and Initial Direct Costs of Leases • SFAS 97 Accounting and Reporting ...- Authors: Donovan North
- Date: Aug 2002
- Competency: External Forces & Industry Knowledge; Professional Values
- Publication Name: International News
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Life Insurance>Reserves - Life Insurance
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Generally Accepted Accounting Principles GAAP Issues
portfolio? If we're liability people, why do we care about FAS 115 so much, besides this point about ... "Financial Accountingand Reportingof Prepaid Health Care Services." Appar- ently, there has long beena d ...- Authors: S Michael McLaughlin, Dennie W Pritchard, David Rogers, Michael Hughes
- Date: Oct 1995
- Competency: External Forces & Industry Knowledge
- 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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Accounting for Derivatives
Accounting for Derivatives This session 45OF of the 2004 Valuation Actuary Symposium addresses ... example stops after one period? MR. MACKAY: The direct answer is that the examples given are always the ...- Authors: Charles K Chacosky, Graham Mackay
- Date: Sep 2004
- Competency: External Forces & Industry Knowledge
- 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 ... separate account. Third, the contractholder has to direct the assets. For something like a variable annuity ...- 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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GAAP/FAS 97/Practice Bulletin 8
responsible for drafting Practice Bulletin 8. The primary focus of this session is Practice Bulletin 8; however ... than investment income. For a contract where the primary source of revenue is investment income, the interest ...- Authors: Calvert A Jared, Douglas Menkes, Meredith Ratajczak
- Date: Jan 1991
- Competency: External Forces & Industry Knowledge
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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FAS 96
FAS 96 This session discussion is about FAS 96, the timing and measurement of the deferred ... surplus relief that this company granted. That takes care of the parent company's scheduling. Let us move ...- Authors: James Hawke, Donald Maves, Edward Robbins, Charles J Auer
- Date: May 1989
- 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>Tax accounting
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GAAP Issues
GAAP Issues This session from the 1993 Valuation Actuary Symposium covers emerging GAAP issues ... analysts, still use operating income as the primary measure of a company's performance. Including the ...- Authors: J Duran, Charles D Friedstat, Bradley M Smith, Randall S Schuldt
- Date: Jan 1993
- Competency: External Forces & Industry Knowledge
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]