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Current Topics in Financial Reporting
Valuation Office uses to assign classifica- tions to direct placement debt securities. The rules that arc currently ... One project concerns the accounting for continuing care retirement arrange- ments. The AICPA has drafted ...- Authors: Charles C McLeod, William J Schreiner, Wayne S Upton, Brian Zell
- Date: May 1987
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting
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Current Topics in Financial Reporting
It's at that point that we got into one of our primary areas of concern and difficulty. The question was ... (MSVR) to make it an adequate substitute for a direct consideration of the C-I risk within the valuation ...- Authors: Allan Brender, Thomas F Eason, Richard S Miller, V Michael Shante
- Date: Jun 1988
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting
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Current Topics In Financial Reporting
life annual statement be separated into their direct, assumed and ceded components. Thus we may very ... recognition should be required when future health care and maintenance costs are expected to exceed revenues ...- Authors: Keith F Deviney, David R Johnston, James Milholland, William J Schreiner, Wayne S Upton, William D Ward
- Date: May 1986
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting
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Professional Relationships With Certified Public Accountants
theory of discounting deferred taxes. One of the primary reasons this approach has not received general ... insurance companies, typically had a close and direct personal relationship with their clients. With ...- Authors: Glen Gammill, William Smith, Jarvis Farley, Blackburn H Hazlehurst, Randolph H. Waterfield
- Date: Mar 1975
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Actuarial Profession>Code of Conduct; Financial Reporting & Accounting
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Global Developments in Insurer Solvency Assessment
over 20 years of experience as an actuary, with a primary focus on pricing and product development of various ... process, the same process is used for reinsurers and direct life insurers. In 1991 there was an unusually large ...- Authors: Elizabeth Branaum, Harry H Panjer, David Sandberg, Stuart Wason
- Date: Oct 2003
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Enterprise Risk Management; Financial Reporting & Accounting; Global Perspectives
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U.S. and Canadian Demutualizations - Postmortem
if you are thinking about coming public, your primary perspective is to figure out how to win over investors ... protection segment including life insurance and long-term-care products · A retail asset gathering segment which ...- Authors: Earl Martin, Barry L Shemin, Robert W Wilson, William J Wheeler, Caitlin F Long
- Date: Oct 2000
- Competency: Communication>Difficult message delivery; External Forces & Industry Knowledge>External forces and business performance; Strategic Insight and Integration
- Publication Name: Record of the Society of Actuaries
- Topics: Finance & Investments; Financial Reporting & Accounting
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International Financial Reporting
are females. So female part-time agents are the primary distribution system in Japan. This is a lot different ... only produce statutory financial statements. The primary concern of the financial statement tends to be ...- Authors: Harry R Miller, Robert M Smithen, Stephen Paul Taylor-Gooby
- Date: Jun 1990
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting; Global Perspectives
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X-Factor Opinions
Session 6 PD X-Factor Opinions Track: Long-Term Care Moderator: Nancy Westfall Winings Panelists: ... analysis. At times, our pricing area helps our direct insurers with creating an anticipated mortality ...- Authors: Larry M Gorski, Michael Palace, Nancy Winings, Erin Colleen Wright
- Date: May 2005
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting
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Toward the Development of a New Standard Valuation Law
issue is whether the relationship should he more direct. At a conceptual level, risk, reserves, price ... life insurance product in which mortality is the primary risk. Increasing valuation reserves from 100% to ...- Authors: Allan Brender, Catherine Ehrlich, Michael E Mateja, Anthony Spano, John H Tweedie
- Date: Jun 1988
- Competency: Technical Skills & Analytical Problem Solving>Incorporate risk management
- Publication Name: Record of the Society of Actuaries
- Topics: Actuarial Profession>Standards of practice; Financial Reporting & Accounting
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International Valuation Systems: Keeping Up With the Jones/Chens/Muellers/Santos/Mourads
(Table 1). In each of the three countries, the primary regulatory authority is a federal authority. In ... it's not a liability; in fact it's not even a direct reflection of equity. It is disclosed, and it is ...- Authors: Daniel J Kunesh, Shirley Hwei-Chung Shao
- Date: Jun 1998
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting; Global Perspectives