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GAAP Issues/Fair Value Financial Reporting
GAAP Issues/Fair Value Financial Reporting This session from the 1994 Valuation Actuary Symposium covers GAAP issues and fair value financial reporting including the topics of FAS 115, fair ...- Authors: Glen Gammill, James Hohmann, Bradley M Smith, Stephen White, Dave Ficca
- Date: Jan 1994
- Competency: External Forces & Industry Knowledge
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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Trends In GAAP and Statutory Financial Statements
Trends In GAAP and Statutory Financial Statements This panel discussion, presented at the SOA's May 1976 Meeting in Houston, presented trends in GAAP and statuatory financial statements.- Authors: Stephen D Bickel, John H Biggs, Daniel Case, W H Odell
- Date: May 1976
- 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>Statutory accounting
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Filling In The GAAP
Filling In The GAAP FILLING IN THE GAAP teaching session at 1976 Spring Meeting covering Principles, Basic Practical Considerations and Advanced Practical Considerations. Acquisition expenses; ...- Authors: Robert L Posnak, Samuel H Turner, Ronald P Freres
- Date: Jun 1976
- 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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Whither Goes PVP?
Whither Goes PVP? This monograph discusses Present Value Profits PVP with respect to purchase accounting. From Financial Reporting Section Monograph, AS99-1. Accounting standards; 8250 10/1/1999 ...- 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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AVR/IMR/RBC/FAS 107 Implementation
AVR/IMR/RBC/FAS 107 Implementation 1993 SOA Annual Meeting, New York. This session is about FAS 107, FAS 115, RBC and AVR/IMR versus MSVR. Fair value accounting;Financial Accounting Standards ...- Authors: Application Administrator, Edward F McKernan, Frederick S Townsend, Linda V Atkins
- Date: Jan 1993
- 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>Statutory accounting
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Purchase GAAP Issues
Purchase GAAP Issues 1994 SOA Spring Meeting, San Francisco. This session on Purchase GAAP accounting provides insight on related topics currently under discussion by the Emerging Issues Task ...- Authors: Howard L Rosen, Arthur C Schneider, Bradley M Smith
- Date: May 1994
- 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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Generally Accepted Accounting Principles for Nontraditional Products
Generally Accepted Accounting Principles for Nontraditional Products 1999 SOA Annual Meeting, San Francisco. This panel discussion dealt with several new product types and the accounting ...- Authors: Bruce Bengtson, Thomas Campbell, Kay Minnich, Michael Hughes, James T. Pearson
- Date: Jan 1999
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Annuities>Equity-indexed annuities; Annuities>Variable annuities; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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Accounting for Policyholder Dividends
Accounting for Policyholder Dividends This panel discussion session explored alternative methods for accounting recognition of the costs of policyholder dividends. The theoretical bases, as well ...- Authors: Kenneth LaSorella, Darryl Wagner, Patricia Matson, Brian Purves
- Date: Oct 2001
- Competency: External Forces & Industry Knowledge; 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]; Public Policy
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Presenting Mutual Life Insurers' U.S. GAAP Results
Presenting Mutual Life Insurers' U.S. GAAP Results This paper documents how mutual company surplus is determined and shown in a GAAP statement, including supplementary information, and ...- Authors: Daniel Case
- Date: Jan 1998
- Competency: External Forces & Industry Knowledge
- Publication Name: Actuarial Research Clearing House
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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Purchase Accounting: A Fresh Look
Purchase Accounting: A Fresh Look The American Academy of Actuaries identified two general approaches to the purchase accounting problem in its Interpretation I-D. The approaches are referred to ...- Authors: Douglas A Eckley
- Date: Oct 1982
- Competency: External Forces & Industry Knowledge
- Publication Name: Transactions of the SOA
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Life Insurance