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GAAP Refresher
liability increases. I think it lapses on a long-term care policy. Some contracts, if you had a higher ... one thing to your net reserve. But in long-term care, putting in the higher lapses would not necessarily ...- Authors: Michael J O'Connor, Rod Bubke
- Date: Sep 2003
- Competency: Technical Skills & Analytical Problem Solving
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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Generally Accepted Accounting Principles for Nontraditional Products
interest spread Mr. Bruce D. Bengtson: Our primary focus is going to be on some of the developments ... other "seemingly similar structures," which is a direct quote. Generally Accepted Accounting Principles ...- 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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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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Accounting Issues For Insurance Companies
purchase accounting. Here two paths may be taken: the direct arguments discussed below, and indirect arguments ... second quarter. This approach con- siders the primary purpose of interim reporting to be an aid to estimating ...- Authors: Grace V Dillingham, Douglas A Eckley, Glen Gammill, Norman E Hill, Clark Ramsey, Neal N Stanley
- Date: May 1983
- 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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FAS Nos. 87 And 88
you know, in 1985. Pension accounting is the primary focus of our session. What rm going to deal with ... revocable. 2) It relieves the employer or the plan of primary responsibility for the PBO. 3) It eliminates signifi- ...- Authors: Elinor V Bowman, Scott B Gildner, Joseph W Kelly, D Gerald Searfoss
- Date: Oct 1989
- Competency: External Forces & Industry Knowledge
- 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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GAAP Issues/Fair Value Financial Reporting
income statement. They're basically going to be a direct adjustment in the equity section. You'll see a ... Emerging Issues Task Force. Specifically, the primary issues addressed were: 1. The discount rate used ...- 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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GAAP for Nontraditional Long-Duration Contracts
Now you have to use the SOP." The SOP doesn't care if you were deferring over a shorter period, over ... over straight line or over EGPs. It doesn't care what you were doing in the past. But you have a balance ...- Authors: Edward Jarrett, Bradley M Smith, Laura J Hay
- Date: Sep 2003
- Competency: External Forces & Industry Knowledge
- Topics: Annuities>Variable annuities; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Public Policy
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Financial Reporting For New Generation Life And Annuity Products
both side-tracking the Academy Committee from its direct course, but at the same time advancing its cause ... Therefore, you'll be in conflict with one of the primary tenets of GAAP because even if you take a conservative ...- Authors: Kriss Cloninger, Sue Collins, Frank Klinzman, Jan Pollnow, Virgil Wagner
- Date: Apr 1984
- 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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Recoverability/Loss Recognition
regard, it is worth noting that, unless a lot of care is used, adding margins to some assumptions for ... Remember, my company is a reinsurer only with no direct business, and what we do should be considered ...- Authors: Steven H Mahan, Stephen A J Sedlak, Charles Underwood
- Date: Jan 1992
- Competency: Technical Skills & Analytical Problem Solving
- Topics: Actuarial Profession>Standards of practice; Annuities; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Health & Disability; Life Insurance
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General Accepted Accounting Principles 'GAAP' Implementation Implementation Issues
be deficient. The project manager would take care of most of the administrative issues related to ... complex. For example, consider annual factors for direct recognition. By taking the assumptions that were ...- Authors: Application Administrator, Mary Ann H Peltier, James Milholland, Ronald Takemoto
- Date: Oct 1996
- Competency: External Forces & Industry Knowledge>External forces and business performance; Strategic Insight and Integration>Management partnership
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]