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Where Have All The Earnings Gone?
Where Have All The Earnings Gone? This article discusses the impact on the financial statements of changing from Statutory Accounting to GAAP Accounting and the under-reporting of long-term ...- Authors: George L Hogeman
- Date: Feb 1974
- Competency: External Forces & Industry Knowledge
- Publication Name: The Actuary Magazine
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting
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ACLI Update Column
ACLI Update Column Update on accounting and capital/RBC issues subsequent to tax reform. Accounting standards;American Academy of Actuaries=AAA;Tax accounting;Taxes=Taxation;Risk-based ...- Authors: Regina Y Rose, Mandana Parsazad, Paul S Graham, Pete Bautz
- Date: Jun 2018
- Competency: External Forces & Industry Knowledge>Actuarial theory in business context; External Forces & Industry Knowledge>External forces and business performance; Professional Values>Practice expertise
- Publication Name: Taxing Times
- Topics: Finance & Investments>Capital management - Finance & Investments; Finance & Investments>Risk measurement - Finance & Investments; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting; Financial Reporting & Accounting>Tax accounting
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The New Risk-Based Capital Requirement - More Good Than Harm?
The New Risk-Based Capital Requirement - More Good Than Harm? 1993 SOA Spring Meeting, Boston. This session addressed the new risk-based capital requirement. Topics included: 1.- Authors: Herbert E Goodfriend, Edward Robbins, Stephen A J Sedlak, Frederick S Townsend
- Date: May 1993
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Statutory accounting; Public Policy
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General
General General discussion session which included the following topics: A. Non-medical limits B. Deficiency reserves for individual life insurance Life reserves;Underwriting; 1176 6/ ...- Authors: Society of Actuaries, James M Woolery, Alfred L Buckman, Robert C Bailey, Application Administrator
- Date: Jun 1953
- Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: Transactions of the SOA
- Topics: Financial Reporting & Accounting>Statutory accounting; Life Insurance>Reserves - Life Insurance
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Governance of Principle-Based Reserves
Governance of Principle-Based Reserves Overview of regulations and best practices for governance of PBR valuation processes, including standards, oversight, controls and review related to the PBR ...- Authors: Robert Leach
- Date: Sep 2023
- Competency: Professional Values
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>Statutory accounting; Public Policy; Public Policy
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Statutory Financial Reporting for Universal Life
Statutory Financial Reporting for Universal Life Instructors walk through the calculation of reserves for a sample universal life policy under Actuarial Guideline 38, and discuss the relevant ...- Authors: Jeffrey Beckley
- Date: Jan 2005
- Competency: Technical Skills & Analytical Problem Solving>Process and technique refinement
- Topics: Financial Reporting & Accounting>Statutory accounting
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Valuation Issues Arising from the Current Economic Environment
Valuation Issues Arising from the Current Economic Environment 2003 Valuation Actuary Symposium, San Diego, CA. The panelists discussed issues arising from current financial trends that have ...- Authors: David A Ricci, Francis Sabatini
- Date: Sep 2003
- Competency: External Forces & Industry Knowledge
- Topics: Financial Reporting & Accounting>Statutory accounting; Public Policy
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ACLI Update
ACLI Update Changes to AG 43 and what that might mean for tax purposes. Also, summary of IRS Notice 2016-63 (provides safe harbor tax guidance on use of 2017 CSO tables). PBR;Taxes;Annuity ...- Authors: Pete Bautz, Mandana Parsazad, Regina Y Rose
- Date: Feb 2017
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; External Forces & Industry Knowledge>Actuarial theory in business context; Strategic Insight and Integration>Influence decisions
- Publication Name: Taxing Times
- Topics: Annuities>Reserves - Annuities; Annuities>Variable annuities; Financial Reporting & Accounting>Statutory accounting; Financial Reporting & Accounting>Tax accounting; Life Insurance>Reserves - Life Insurance
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Insurance Department Ruling On Graded Premium Policies
Insurance Department Ruling On Graded Premium Policies A copy of a recent 1967 ruling of the New York Insurance Department on the treatment of graded premium policies in Schedule Q. Financial ...- Authors: Charles F B Richardson
- Date: Nov 1967
- Competency: External Forces & Industry Knowledge
- Publication Name: The Actuary Magazine
- Topics: Financial Reporting & Accounting>Statutory accounting
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Some Views About Adjustment Of Earnings
Some Views About Adjustment Of Earnings Author's views about adjustment of earnings. The thesis is, simply, that the distortion of earnings is caused by the establishment of a statutory ...- Authors: Robert G Espie
- Date: Mar 1969
- Competency: External Forces & Industry Knowledge>Actuarial theory in business context
- Publication Name: The Actuary Magazine
- Topics: Financial Reporting & Accounting>Statutory accounting