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International Valuation Systems: Keeping Up With the Jones/Chens/Muellers/Santos/Mourads
(Table 1). In each of the three countries, the primary regulatory authority is a federal authority. In ... it's not a liability; in fact it's not even a direct reflection of equity. It is disclosed, and it is ...- Authors: Daniel J Kunesh, Shirley Hwei-Chung Shao
- Date: Jun 1998
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting; Global Perspectives
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Accounting for International Ventures, NAIC, SEC, Other Regulatory Authorities
surplus of $600. The monetary correction is a direct surplus entry rather than an earnings entry. Let's ... are part of GAAP earnings even though they are direct adjustments to surplus on the local books. FROM ...- Authors: James Bridgeman, Sue Collins, Edward Robbins
- Date: Apr 1994
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting
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Current Events in Financial Reporting
corporate actuarial department at Mass Mutual. His primary responsibilities include mergers and acquisitions ... it's a coinsurance-type arrangement, then the primary liability remains with the ceding company.- Authors: Daryl Boltz, Alastair G Longley-Cook, John F Bevacqua
- Date: May 2002
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting
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Source Of Profits Analysis For Management Information
It is one of the few times that you can provide direct, meaningful information to senior management. It's ... some good decisions. Wc use return on equity asa primary measure in my company. Whcn you explain return ...- Authors: John Hele, Craig Rodby, Dennis L Stanley, Joseph H Tan, Katherine G Edwards
- Date: May 1989
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting
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Employee Benefit Aspects Of Mergers/Acquisitions/Spin-Offs
and the staying group. That automatically takes care of not only the problem that I talked about before ... basis on which to transfer assets. You really don't care what the fund is invested in at the time and if ...- Authors: Gordon B Lang, H Douglas Lee, Peter D Walker
- Date: Oct 1984
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Finance & Investments; Financial Reporting & Accounting
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Annuity Financial Reporting Issues
in a separate account. The policyholder doesn't direct the allocation of any investments, and all the ... international accounting standards. Why should you care about international accounting standards? By 2005 ...- Authors: Robert Frasca, Michael J O'Connor, Timothy J Ruark
- Date: May 2002
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: Record of the Society of Actuaries
- Topics: Annuities; Financial Reporting & Accounting
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Using Value-Added Information in Practice
about three years ago on a formal basis. The primary objective is for management compensation. I have ... straightforward and painless. If you view GAAP as being the primary measure, then why not do the Stern Stewart? ...- Authors: Armand de Palo, David M Brown, R Karl Erhardt
- Date: Oct 1998
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting
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Measuring Interest Margins-Part 1-Asset Segmentation
through direct investment or through increasing the risk applicable to existing surplus. Direct investment ... for each segment. The working groups were to take care of the day-to-day business in the investment segment ...- Authors: David L Creswell, Scott S Hartz, Daniel J Kunesh
- Date: Jun 1990
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Finance & Investments>Asset allocation; Financial Reporting & Accounting
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Appointed Actuaries Around the World
Trade and Industry (DTI). The GAD does not have a direct regulatory authority over insurance companies or ... or internalaffects on factors that might have a direct impact on that company. The GuidanceNotes set out ...- Authors: Chiu-Cheng Chang, W Paul McCrossan, Harry R Miller, Richard Harvey
- Date: Apr 1994
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting; Global Perspectives; Public Policy
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The Forthcoming International Accounting Standards
the IAS as they impact some of his clients. My direct relationship with this topic is that I am currently ... (NASDAQ). It is informal in nature and has little direct enforcement power over the rules it sets for all ...- Authors: Sam Gutterman, Daniel J Kunesh
- Date: May 1999
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting