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Purchase GAAP Versus Historic GAAP
Purchase GAAP Versus Historic GAAP The purpose of this session is to review and discuss the principles and guidelines published and/or under consideration within the accounting and the actuarial ...- Authors: Stephen D Bickel, Samuel H Turner, John C Head, Bobby F Dunn
- Date: Apr 1979
- 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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AVR/IMR/RBC/FAS 107 Implementation
AVR/IMR/RBC/FAS 107 Implementation 1993 SOA Annual Meeting, New York. This session is about FAS 107, FAS 115, RBC and AVR/IMR versus MSVR. Fair value accounting;Financial Accounting Standards ...- Authors: Application Administrator, Edward F McKernan, Frederick S Townsend, Linda V Atkins
- Date: Jan 1993
- Competency: External Forces & Industry Knowledge
- 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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Practical Issues Of Implementing The Draft SOP On Nontraditional Long-Duration Contracts
Practical Issues Of Implementing The Draft SOP On Nontraditional Long-Duration Contracts This presentation is a Teaching Session, number 31TS, from the 2002 Valuation Actuary Symposium, held ...- Authors: Robert Frasca, Carol F Salomone
- Date: Sep 2002
- Competency: External Forces & Industry Knowledge
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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Presenting Mutual Life Insurers' U.S. GAAP Results
Presenting Mutual Life Insurers' U.S. GAAP Results This paper documents how mutual company surplus is determined and shown in a GAAP statement, including supplementary information, and ...- Authors: Daniel Case
- Date: Jan 1998
- Competency: External Forces & Industry Knowledge
- Publication Name: Actuarial Research Clearing House
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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078 - GAAP Long Duration Targeted Improvements for Disability Insurance
078 - GAAP Long Duration Targeted Improvements for Disability Insurance New GAAP accounting rules require different reporting of long-duration liabilities, which include active life reserves for ...- Authors: William Hines, Paul R Lavallee, Daniel D Skwire
- Date: Jul 2019
- Competency: External Forces & Industry Knowledge
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Health & Disability>Disability insurance
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New GAAP Guidance Likely to Be Promulgated for Non-Traditional Products and Separate Accounts
New GAAP Guidance Likely to Be Promulgated for Non-Traditional Products and Separate Accounts New GAAP Guidance Likely to Be Promulgated for Non- Traditional Products and Separate Accounts by ...- Authors: David C Scheinerman, Mary S Saslow
- Date: Sep 2001
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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Purchase Accounting: A Fresh Look
Purchase Accounting: A Fresh Look The American Academy of Actuaries identified two general approaches to the purchase accounting problem in its Interpretation I-D. The approaches are referred to ...- Authors: Douglas A Eckley
- Date: Oct 1982
- Competency: External Forces & Industry Knowledge
- Publication Name: Transactions of the SOA
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Life Insurance
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Medicare Supplement and FASB’s Long-Duration Targeted Improvements Project Part II: Conclusions
Medicare Supplement and FASB’s Long-Duration Targeted Improvements Project Part II: Conclusions In ...- Authors: Rowen Bell
- Date: Aug 2021
- Competency: External Forces & Industry Knowledge
- Publication Name: Health Watch
- Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Health & Disability; Health & Disability>Health insurance
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Statutory, GAAP and Tax Issues
Statutory, GAAP and Tax Issues This session of the 1990 Valuation Actuary Symposium discusses several issues. First, the recoverability of the deferred policy acquisition cost DPAC asset from ...- Authors: John T Glass, John T Zellner
- Date: Sep 1990
- Competency: External Forces & Industry Knowledge
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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International Aspects of U.S. Generally Accepted Accounting Principles GAAP Accounting
International Aspects of U.S. Generally Accepted Accounting Principles GAAP Accounting Panelists for this session 40OF of the Montreal Spring Meeting discuss some of the situations in which U.S.- 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