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Generally Accepted Accounting Principles 'GAAP' for Mutuals - Current Status
nondeferrable acquisition costs, those that are direct maintenance costs, and those that are overhead ... are included in computing gross margins are your direct maintenance costs. This was intended to be clarified ...- Authors: David W Parsons, Stephen Strommen, Edward B Kiffel, Charles A Sinex
- Date: May 1996
- Competency: Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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Management Financial Statements For Mutual Companies
particular circumstances of each company. The primary management objectives heavily influence the specific ... GAAP, even if stock-life GAAP is adopted as the primary set of accounting principles. Many stock companies ...- Authors: Glen Gammill, Glenn H Gettier, Robert Stein, Joseph H Tan, Owen A. Reed, Henry R Ramsey
- Date: May 1985
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: Record of the Society of Actuaries
- Topics: Enterprise Risk Management>Financial management; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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Implications of the AcSEC Statement of Position for Nontraditional Products
reinsurance assumed is the same as if it were direct. What it didn't address was reinsurance ceded, ... establishing a liability, if you're a direct company, you need to look at the direct company risks with the contract ...- Authors: David Rogers, Vincent Y Y Tsang, Laura J Hay
- Date: Jun 2004
- 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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Trends In GAAP And Statutory Financial Statements
reserves. The entire recordkeeping is done by the primary carrier and there is no way to review the in force ... company's ability in reaching its own goal. The primary economic goal of a mutual company is to provide ...- Authors: Clayton A Cardinal, Ellis D Flinn, Richard S Robertson, Paul E Sarnoff
- Date: Jun 1976
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting
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Employers' Accounting For Pensions And Other Postemployment Benefits-Basic Issues
define what financial reporting should do. The primary objective is described as providing information ... position displays the sources and uses of cash. The primary financial statements are supplemented by notes ...- 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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Accounting For Internal Replacement Programs
renewal insurance contracts. That, of course, is the primary criteria for determining that a cost is eligible ... result from the policies remaining in force. The primary reason for gains from this product is that there ...- Authors: Kriss Cloninger, Paul F Kolkman, Daniel J Kunesh, Howard L Rosen, Joseph A Sikora
- Date: May 1985
- Competency: External Forces & Industry Knowledge>External forces and business performance; Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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Valuation Issues for Statements of Actuarial Opinion
NAIC, set up separate assets. SSAP 84 on health-care receivables talks about the need to do this in ... adopt a new contract reserve standard for long-term care. That would get into the model regulation, and ...- Authors: John Fritz, Thomas Snook, Rowen Bell
- Date: May 2004
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting
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Employers' Accounting For Pensions And Other Post-Employment Benefits - Additional Issues
Employers' Accounting For Pensions And Other Post-Employment Benefits - Additional Issues ... working on an exposure draft of a statement. The primary subject of today's session is the second set of ...- Authors: John S Agatston, James A Beirne, Benjamin E Feller, Jeremy Gold, Marvin H Greene, Michael H Kaplan, Timothy S Lucas, Michael Mudry, Howard Rog, William J Schreiner
- Date: Apr 1982
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; 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>Pension accounting
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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 Mergers And Acquisitions
alternate to purchase accounting. One of the primary advantages we received from purchase accounting ... imbalanced treatment but, nonetheless, is one of the primary advantages we found from PGAAP. i encourage you ...- Authors: Stephen D Bickel, Richard S Miller, Thomas E Skillman, Robert Stein, Keith A Tucker
- Date: May 1985
- Competency: External Forces & Industry Knowledge>External forces and business performance; Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: Record of the Society of Actuaries
- Topics: Finance & Investments; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]