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GAAP Issues
GAAP Issues 2003 Valuation Actuary Symposium, San Diego, CA. This open forum addressed current ... forum addressed current issues of interest to actuaries in the application of U.S. GAAP. Topics included: ...- Authors: Robert Frasca, David C Scheinerman, Laura J Hay, John F Bevacqua
- Date: Sep 2003
- Competency: External Forces & Industry Knowledge
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Public Policy
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U.S. GAAP Update
from the 2004 Spring Meeting of the Society of Actuaries, held June 14-15 in San Antonio, TX. The panelists ... accounting issues, and the implementation issues encountered by affected companies. The panelists discuss ...- Authors: Carol F Salomone, Darin Zimmerman, Patricia Matson
- Date: Jun 2004
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Reinsurance>Coinsurance
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GAAP Issues - General
11OF, from the 2000 Valuation Actuary Symposium, held September 14-15 in Washington, DC. The panelists ... recent GAAP pronouncements and American Institute of Certified Public Accountants [AICPA] Insurance Companies ...- Authors: Alastair G Longley-Cook, John Morris, David White, Gregory Smith
- Date: Sep 2000
- Competency: External Forces & Industry Knowledge
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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Accounting Alternatives For New Products
425 RECORD OF SOCIETY OF ACTUARIES 1985 VOL. 11 NO. 1 ACCOUNTING ALTERNATIVES FOR NEW PRODUCTS Moderator: ... JOHN W. BRUMBACH: The Universal Life Insurance Model Regulation, adopted by the NAIC in December 1983 ...- Authors: John W Brumbach, Charles Carroll, Douglas A Eckley, Dennis L Stanley, Michael Stein
- Date: Apr 1985
- Competency: External Forces & Industry Knowledge>External forces and business performance; 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]; Financial Reporting & Accounting>Statutory accounting
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GAAP Recoverability Issues for Interest-Sensitive Products
Interest-Sensitive Products Discusses: [1] the effects of Financial Accounting Standard No. 97 [FAS 97] ... strategy, ways and means of maintaining the planned interest spread, the effects of the various strategies ...- 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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GAAP Earnings Emergence: Impact of Assumptions and Practices
Impact of Assumptions and Practices This presentation is from session number 4, presented at the 1999 ... significant impact on the earnings process [i.e., actual results, sources of earnings, and the earnings analysis ...- Authors: William M Murphy, Roger W Smith, Vincent Y Y Tsang
- Date: Sep 1999
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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Session 43 - Confessions of a Model Steward
Session 43 - Confessions of a Model Steward As of 2019, most companies have defined a model steward ... differently across the industry and the people in this role face a variety of challenges. The expert panel ...- Authors: John Fowler, David Karo, Douglas Arthur Adams, Jhonattan Cesar Sanchez
- Date: Aug 2019
- Competency: Technical Skills & Analytical Problem Solving
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Modeling & Statistical Methods>Modeling efficiency
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New Actuarial Standards for Insurance Company Reporting in Canada
1978 presentation discusses the recommendation made by the Canadian Institute of Chartered Accountants to ... basis for reporting for life insurance companies. The primary purposes would be to report earnings on a ...- Authors: H Edward Harland, James D Lamb, Cecil G White, BRADLEY WAYNE BERGQUIST
- Date: Jun 1978
- 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]; Financial Reporting & Accounting>Statutory accounting; Public Policy
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Recognition of Sales Inducement and Policy Exchange Credits Under GAAP
Recognition of Sales Inducement and Policy Exchange Credits Under GAAP The life insurance and annuity ... policyholders with the intent of retaining their business. From the Record of the Society of Actuaries, Volume ...- Authors: John B Kleiman, John Morris, Mary S Saslow, Daniel C Gifford
- Date: Jun 2001
- 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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GAAP for Mutuals
session from the 1995 New Orleans Meeting covers FASB/AICPA pronouncements concerning application of GAAP to ... including materiality and use of approximations. From the Record of the Society of Actuaries, Vol. 21, No.- Authors: Bruce E Lovett, Jeffrey Schlinsog, Bradley M Smith, Dionne McNamee
- Date: Apr 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]