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Employer's Accounting For Pensions And Other Post-Employment Benefits - Basic Issues
about our differences was quite helpful. The primary objective the Board identified is to provide information ... reporting system that I described includes three primary financial statements. First there is the statement ...- Authors: Jack Forstadt, John Kieley, Timothy S Lucas, John C Neal, Joel I Rich, Marc M Twinney
- Date: Apr 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>Pension accounting
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Purchase GAAP
board. They have experience in many deals and direct contact with the target's investment banker. They've ... consistent with the way you view operating expenses and direct cost for maintenance. Those expense rates that ...- Authors: Michael Eckman, Daniel J Kunesh, James Milholland
- Date: Oct 2000
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
- Publication Name: Record of the Society of Actuaries
- Topics: Actuarial Profession>Standards of practice; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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Capitalizing On The Financial Reporting Process: What Does GAAP Tell US?
Broesch: Life insurance companies use GAAP as a primary measure of their performance. I think in recent ... internal rate of return (IRR) as one of their primary performance measures. ROE is mechanically different ...- Authors: Bruce Darling, Craig Reynolds, Anthony John Tokarz, Mary Broesch
- Date: Jun 1998
- Competency: 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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Current Issues for Mutual Company GAAP
even though management may be using GAAP as a primary tool. The companies must continue to focus on ... The reason I say that is if GAAP becomes the primary basis, the attention is given to that basis of ...- Authors: Harold J Darak, Kenneth LaSorella, Louis Weisz, Lynn Pogas, Albert J Reznicek
- Date: May 1999
- 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
probably the easiest implementation option for any direct writing company because at any time it's easy ... that if you do profits followed by losses on a direct basis, you have a reserve, and if you do it net ...- Authors: Carol F Salomone, Darin Zimmerman, Patricia Matson
- Date: Jun 2004
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Reinsurance>Coinsurance
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Ask the Experts
reinsurer doesn’t have the authority to cancel, but the direct writer does. Could you have different reserves ... What you’re saying is that it’s cancellable by the direct writer, but not unilaterally by the reinsurer ...- Authors: David N Becker, Application Administrator, J Campbell, Martin Claire, Mark F Davis, John Di Joseph, George Harrison, Kerry Krantz, Daniel J McCarthy, James L McCallen, Benjamin George Peters, Michael Sparrow
- Date: Sep 2000
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting; Global Perspectives; Public Policy; Reinsurance>Financial reporting for reinsurance
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Draft SOP on Nontraditional Products: GMDB Reserve Requirements and Implications
charging for administration versus what are your direct costs for administration and sales that are not ... subtract accumulated actual costs. The SOP does direct that this liability should not be less than zero; ...- Authors: Louis Lombardi, David C Scheinerman, Karen DeToro
- Date: May 2002
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: Record of the Society of Actuaries
- Topics: Actuarial Profession>Standards of practice; Annuities>Variable annuities; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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Generally Accepted Accounting Principles: Implications for Mutual Insurance Holding Companies and Demutualizations
variation than reserves are and, thus, require much more care in determination and analysis, especially for ... of the business. An obvious point is that much care needs to be taken with DAC unlocking, especially ...- Authors: Alan Brinkman, Jason Morton, Ed Morrissey
- Date: May 1999
- 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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GAAP Recoverability Issues for Interest-Sensitive Products
highlight those for you. Essentially the accountants direct us to calculate an amortization ratio on a given ... that go into the amorti- zation of DAC are the direct expenses and the indirect expenses. True over- ...- Authors: Ian M Charlton, Robert Crompton, John T Glass, William P Morrow
- Date: Jun 1988
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
- 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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GAAP Issues
of the accounting-related issues. I don't really care much whether something has separate account or ... interest rates on liability valuation that takes care of some of the mismatch issues. Also it suggests ...- Authors: Craig Reynolds, David C Scheinerman, Darryl Wagner
- Date: Sep 2004
- Competency: External Forces & Industry Knowledge
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]