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New Actuarial Standards for Insurance Company Reporting in Canada
First year commissions are 50% of premiums, other direct first year expenses are 50% of premiums, indirect ... outset, I would like to state that GAAP has as its primary objective the proper matching of costs and revenues ...- Authors: Kenneth T Clark, Daniel J Kunesh, Robin B Leckie, Michael Rosenfelder
- Date: May 1978
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting; Public Policy
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COVID-19 Low Interest Rate Environment Cash Flow Testing Survey Summary of Results
actuaries, who have a rigorous formal education and direct experience as practitioners as they perform applied ... techniques as well as individual reports on health care, retirement and other topics. The SOA’s research ...- Authors: Society of Actuaries
- Date: Dec 2020
- Competency: External Forces & Industry Knowledge
- Topics: Financial Reporting & Accounting
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Analysis of Financial Results
S.C. Jeff's current responsibilities include direct and reinsurance pricing, modeling, cash-flow testing ... Colonial for the last three or four years, and my primary job is looking at monthly and quarterly earnings ...- Authors: Stephen G Hildenbrand, Ralph M Ovsec, Anthony Willemin, Jeffrey Koll, Robert Welander
- Date: Oct 2003
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting; Technology & Applications>Business intelligence
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Current Events - Statutory
annuities/disabilities products and long-term-care products. Consumers and the NAIC At the NAIC ... state insurance regulation. That's one of the primary criticisms that's driving the call for a federal ...- Authors: Mark D Peavy, Therese Vaughan, Mike Pickens
- Date: May 2003
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting; Public Policy
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Life and Annuity Valuation Issues
some key areas. The first principle is that the primary purpose of valuation is to protect policyholders ... payments made under these benefit provisions, both direct and net of reinsurance. Guideline MMM has been ...- Authors: James W Lamson, Louis M Pirog, Edwin Reoliquio Raquel
- Date: Sep 1997
- Competency: External Forces & Industry Knowledge
- Topics: Financial Reporting & Accounting
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An Update on International Accounting Standards for Insurance
these develop- ments. The IAA now serves as the primary voice of the actuarial profession on international ... contracts where payment is in services (e.g., managed care organizations), and a number of other types of ...- Authors: Bruce Moore
- Date: Jun 2000
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting
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The Home Stretch
fixed-fee service contracts that have as their primary purpose the provision of services. The boards ... related to successful acquisition efforts; and b) direct costs that are related to the acquisition of a ...- Authors: Henry Siegel
- Date: Jun 2011
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting
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Internal Financials
The advantage of this method was its obvious direct tie to the pricing process. Additional advantages ... for several reasons. First, the method lacked a direct tie to statutory reporting. Second, there was no ...- Authors: Gary Corbett, J Duran, Douglas J Jangraw, Jan Pollnow, Robert Shapiro
- Date: Jan 1983
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting
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Life Insurance Accounting
which the change would contribute to what is the primary purpose of the annual statement, that is, the ... tionally treated gains and losses on capital assets as direct adjustments to the surplus account rather than ...- Authors: Charles M Beardsley, John S Moyse, Joseph C Noback, William G Poortvliet, Frank Reynolds, Gathings Stewart, Frederick S Townsend, W Harold Bittel
- Date: Oct 1968
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: Transactions of the SOA
- Topics: Financial Reporting & Accounting
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Relationship Between Actuaries and Certified Public Accountants
public is required of the accountant. One of the primary objectives of the organization is to define what ... problem. Frequently there is not a unique and direct solution; any of several alternatives may be satisfac- ...- Authors: William A Dreher, Robert G Espie, B Russell Thomas, Alfred N Guertin
- Date: Jan 1964
- Competency: External Forces & Industry Knowledge
- Publication Name: Transactions of the SOA
- Topics: Actuarial Profession; Financial Reporting & Accounting