61
-
70
of
102
results (0.41 seconds)
Sort By:
-
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]
-
Generally Accepted Accounting Principles for Nontraditional Products
Generally Accepted Accounting Principles for Nontraditional Products 1999 SOA Annual Meeting, San Francisco. This panel discussion dealt with several new product types and the accounting ...- Authors: Bruce Bengtson, Thomas Campbell, Kay Minnich, Michael Hughes, James T. Pearson
- Date: Jan 1999
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Annuities>Equity-indexed annuities; Annuities>Variable annuities; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
-
Purchase GAAP Issues
Purchase GAAP Issues 1994 SOA Spring Meeting, San Francisco. This session on Purchase GAAP accounting provides insight on related topics currently under discussion by the Emerging Issues Task ...- 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]
-
Accounting for Policyholder Dividends
Accounting for Policyholder Dividends This panel discussion session explored alternative methods for accounting recognition of the costs of policyholder dividends. The theoretical bases, as well ...- Authors: Kenneth LaSorella, Darryl Wagner, Patricia Matson, Brian Purves
- Date: Oct 2001
- Competency: External Forces & Industry Knowledge; 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]; Public Policy
-
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]
-
More on GAAP for Mutuals
More on GAAP for Mutuals This article discusses how statutory financials would differ from a reasonable GAAP for a mutual company's structure, if the latter were ever imposed. Dividends; ...- Authors: Donald D Cody
- Date: Apr 1984
- Competency: External Forces & Industry Knowledge
- Publication Name: The Actuary Magazine
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting
-
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]
-
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
-
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]
-
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