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  • Purchase GAAP Issues
    Purchase GAAP Issues 1994 SOA Spring Meeting, San Francisco. This session on Purchase GAAP accounting ... will be discussed by Howard. Specifically, the primary issues addressed were the discount rate used to ...

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    • 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]
  • Accounting for Policyholder Dividends
    Accounting for Policyholder Dividends This panel discussion session explored alternative methods ... insurance company. Those are basically the two primary methods of converting: the distribution form of ...

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    • 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
  • Market-Value Accounting
    Market-Value Accounting This session from the 1995 SOA New York City Meeting discusses Financial ... liability cash flows from multiple scenarios. We take care to specify here that these scenarios reflect all ...

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    • Authors: Stephen M Batza, S Michael McLaughlin
    • Date: May 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]
  • Generally Accepted Accounting Principles GAAP for Mutuals
    Generally Accepted Accounting Principles GAAP for Mutuals This session from the 1995 SOA ... percentage of EGP (see FAS 97, pages 23-24). A primary component of EGP is the amount expected to be earned ...

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    • Authors: J Duran, Phillip J Grigg, Thomas G Kabele, P Ware
    • Date: May 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]
  • GAAP for Mutuals
    GAAP for Mutuals 1994 SOA Meeting, San Francisco. This session used a case study that outlined ... a disproportionate amount of time trying to take care of that issue. The next thing I'm going to talk ...

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    • Authors: Thomas Burke, J Duran, Julie Curry, Edward M Kline
    • 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]
  • Generally Accepted Accounting Principles Reserve Alternatives For New Products
    Generally Accepted Accounting Principles Reserve Alternatives For New Products This session from ... then I think that it would automatically be taken care of since the DAC in this approach is a balancing ...

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    • Authors: Charles Carroll, Douglas A Eckley, Paul F Kolkman, Charles A Nichols
    • Date: Oct 1984
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]