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  • Let's Make a Deal: Life and Health Mergers and Acquisitions
    and Acquisitions In session 51CS of the Maui I Spring Meeting the Panel describes what every actuary ... acquisitions in the life and health insurance business. From the Record of the Society of Actuaries, Vol ...

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    • Authors: Charles Carroll, Herbert E Goodfriend, William R Horbatt
    • Date: Jun 1998
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Life Insurance
  • General Accepted Accounting Principles 'GAAP' Implementation Implementation Issues
    Board (FASB) Interpretation No. 40, “Application of GAAP to Mutual Life Insurance and Other Enterprises ... and American Institute of Certified Public Accountants (AICPA) Statements of Position (SOPs), that do ...

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    • 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]
  • Generally Accepted Accounting Principles Reserve Alternatives For New Products
    Alternatives For New Products This session from the 1984 SOA Toronto Meeting discusses GAAP Accounting ... premium variable life, review of the Audit Guide and the recoginition of premium revenue and variable ...

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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]
  • Financial Reporting For New Generation Life And Annuity Products
    Generation Life And Annuity Products This session from the 1984 SOA Atlanta Meeting covers statutory reporting ... reporting, management reporting and accounting treatment of new generation life and annuity products such as ...

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    • 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
  • Purchase GAAP Issues
    Purchase GAAP Issues 1994 SOA Spring Meeting, San Francisco. This session on Purchase GAAP ... topics currently under discussion by the Emerging Issues Task Force of FASB. Financial Accounting Standards ...

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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]
  • GAAP for Mutuals - Current Status
    (length of amortization period, classification of contracts, “back casting” and gathering of historical ... historical data, selection of assumptions, and so forth), FAS 115 approaches, issues that specifically relate ...

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    • Authors: Application Administrator, Charles D Friedstat, Mark Hopfinger, Edward Robbins
    • Date: Jun 1996
    • 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]
  • R Rated - Risk in Capital Management
    interviews with several authorities on the following current topics: How the rating agencies view capital management ... management in determining company ratings How the rating agencies view the independent review process How capital ...

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    • Authors: David H Lister, James D Maughn, Michael J O'Connor, Richard Kirk, John E Wade
    • Date: Oct 1999
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
    • Publication Name: Record of the Society of Actuaries
    • Topics: Finance & Investments>Capital management - Finance & Investments; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Reinsurance>Financial reinsurance
  • International Aspects of U.S. Generally Accepted Accounting Principles GAAP Accounting
    International Aspects of U.S. Generally Accepted Accounting Principles GAAP Accounting Panelists for ... for this session 40OF of the Montreal Spring Meeting discuss some of the situations in which U.S. GAAP ...

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    • Authors: Frank Buck, Daniel J Kunesh, Dana Lang
    • Date: Jun 1997
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Global Perspectives>Multinational companies
  • Generally Accepted Accounting Principles: Implications for Mutual Insurance Holding Companies and Demutualizations
    Canada describe their GAAP experience and address the theoretical and practical issues faced by companies ... environment. From a session at the Spring regional meeting of the Society of Actuaries held in Atlanta, Georgia ...

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    • Authors: Alan Brinkman, Jason Morton, Ed Morrissey
    • Date: May 1999
    • 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]
  • Draft SOP on Nontraditional Products: GMDB Reserve Requirements and Implications
    Draft SOP on Nontraditional Products: GMDB Reserve Requirements and Implications Presented at ... Meeting. This session covers the AICPA's proposed statement of position on accounting and reporting ...

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    • Authors: Louis Lombardi, David C Scheinerman, Karen DeToro
    • Date: May 2002
    • Competency: External Forces & Industry Knowledge>External forces and business performance
    • Publication Name: Record of the Society of Actuaries
    • Topics: Actuarial Profession>Standards of practice; Annuities>Variable annuities; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]