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GAAP Issues - General
addition, he worked in the company’s pension, health care and reinsurance divisions. Our third speaker is ... by using an assumed closing ratio. There’s no direct reference by the FASB to this conclusion in their ...- Authors: Alastair G Longley-Cook, John Morris, David White, Gregory Smith
- Date: Sep 2000
- Competency: External Forces & Industry Knowledge
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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GAAP for Universal Life
of the reserve. We have to implement a lot more care on this particular product. We need to make sure ... needs to be separate from GAAP—separate from the direct—which is not something we had done previously ...- Authors: Edward Jarrett
- Date: Jan 2005
- Competency: Technical Skills & Analytical Problem Solving>Process and technique refinement
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Life Insurance>Universal life
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Book Reviews and Notices
over the long range would then remain, to be taken care of by additional financing. The short-range financing ... earnings-related OASDI pro- gram should remain the nation's primary means of providing economic security in the event ...- Authors: Society of Actuaries
- Date: Oct 1975
- Competency: External Forces & Industry Knowledge>External forces and business performance; Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: Transactions of the SOA
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Pensions & Retirement
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On Understanding the Effects of GAAP Reserve Assumptions
reserve may be calculated for GAAP purposes by a direct modification of the assumed death benefit. Of ... particular plan, the degree of error can be tested by direct calculations. Rather than focus on such an inductive ...- Authors: Gottfried O Berger, Paul Milgrom
- Date: Oct 1975
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Results-Oriented Solutions; Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: Transactions of the SOA
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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FAS 133 Implementation Issue B36 Implications for the Financial Reporting of Reinsurance
r i o d . In summary, each company will need to care- fully evaluate DIG Issue B19 and paragraphs 12 ... to further consider the creditworthiness of the direct writer seeking r e i n s u r a n c e, but they ...- Authors: Rebecca Wang, Tara J P Hansen
- Date: Jul 2003
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: Reinsurance News
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Reinsurance>Financial reporting for reinsurance
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AVR/IMR/RBC/FAS 107 Implementation
Company A, which owns Company B, just make them both direct subsidiariesof the parent holdingcompany. In some ... this fair-value- of-liabilitiesissuenot beingtaken care of. Maybe FAS 107 might be the end run for us. We ...- 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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General Session
long-term care. That would be the fifth agenda topic, which is Rate Adequacy Long-Term Care. The A&H ... on a set of amendments to the NAIC’s long-term-care model regulation to address concerns over rate ...- Authors: Errol Cramer, Douglas Doll, Sam Gutterman
- Date: Sep 2000
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting; Public Policy
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Adjusted Earnings for Mutual Life Insurance Companies
certain lines like individual and group medical care insur- ance, the allocation of investment income ... Other so- phisticated dividend designs involving direct asset share and fund ac- count formulations are ...- Authors: Donald D Cody
- Date: Oct 1972
- Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: Transactions of the SOA
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting
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US GAAP for Life Insurers
US GAAP for ... xls Table 14-1 Table 14-1 Development of Primary DAC (1) (2) (3) (4) (5) (6) (7) Estimated ... Estimated PV of $1 PV of Estimated PV Primary Calendar Gross Deferrable end of year Gross ...- Authors: Society of Actuaries
- Date: Jan 2006
- Competency: Technical Skills & Analytical Problem Solving
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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Understanding Generally Accepted Accounting Principles [GAAP] and Statutory Profitability
surplus. The table shows an annuity line, so the direct death benefit is zero. For our life business ... found is that the important thing is to try to direct the People with whom you are trying to communicate ...- Authors: Randall Boushek, John W Brumbach, Paul S Graham, Craig R Raymond
- Date: Jan 1992
- Competency: Technical Skills & Analytical Problem Solving
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting