71
-
78
of
78
results (0.53 seconds)
Sort By:
-
Trends In GAAP And Statutory Financial Statements
STATUTORY FINANCIAL STATEMENTS Moderator: RICHARD S. ROBERTSON. Panelists: CLAYTON A. CARDINAL, ELLIS ... 9. Asset valuation 10. Materiality MR. RICHARD S. ROBERTSON: There is no way that we are going to be ...- Authors: Clayton A Cardinal, Ellis D Flinn, Richard S Robertson, Paul E Sarnoff
- Date: Jun 1976
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting
-
Use of Generally Accepted Accounting Principles [GAAP] for Management Reporting
the deviation that has occurred from assumed mortality rates, the other is the deviation from the assumed ... Second, the claims deviation from the assumed mortality rates is based on the recast plan and the recast ...- Authors: Robert L Collett, Glen Gammill, Philip Polkinghorn, R Larry Warnock
- Date: May 1987
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
-
FAS Nos. 87 And 88
really be one of two things -- it could be an annuity rate or it could be a rate of return on long-term ... a total transfer of risk by going the straight annuity route. Again the gain recognition takes place at ...- Authors: Elinor V Bowman, Scott B Gildner, Joseph W Kelly, D Gerald Searfoss
- Date: Oct 1989
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Pensions & Retirement>Pension accounting
-
Valuation Issues for Statements of Actuarial Opinion
of confusion about the IBNR, as well as a recent S&P criticism of P&C actuaries. It came out in November ... themselves. You can make a statement or show a table that indicates that if you change those assumptions ...- Authors: John Fritz, Thomas Snook, Rowen Bell
- Date: May 2004
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting
-
Fair Value of Insurance Liabilities
rates he would use, for example, on mortality. Because mortality is basically a diversifiable risk, you ... risk there. Maybe if we have a recession, the mortality might go up slightly. Some small margin gets ...- Authors: Douglas Doll, Irwin T Vanderhoof, Zain Mohey-Deen, Robert C Wilkins
- Date: May 1996
- Competency: External Forces & Industry Knowledge>External forces and business performance; Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Fair value accounting; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
-
Accounting For Mergers And Acquisitions
Moderator: STEPHEN D. BICKEL Panelists: RICHARD S. MILLER ROBERT W. STEIN KEITH A. TUCKER* Recorder: ... structuring mergers add acquisitions MR. RICHARD S. MILLER: Generally, there hasn't been a great deal ...- Authors: Stephen D Bickel, Richard S Miller, Thomas E Skillman, Robert Stein, Keith A Tucker
- Date: May 1985
- Competency: External Forces & Industry Knowledge>External forces and business performance; Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: Record of the Society of Actuaries
- Topics: Finance & Investments; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
-
Purchase GAAP Versus Historic GAAP
Purchase GAAP Versus Historic GAAP The purpose of this session is to review and discuss the principles ... particular purchased company was the Variable Annuity Life Insurance Company, which is a rather unique ...- 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]
-
Public Issues Involving Actuaries and Accountants
Public Issues Involving Actuaries and Accountants This 1981 session concerned public issues ... is an unlimited medical claim either under Wozke_'s Compensation or under some of the PIP claims in Michigan ...- Authors: Edwin F Boynton, M Stanley Hughey, Jarvis Farley, Frank A. Bruni, Stewart Lyon, Randolph H. Waterfield
- Date: May 1981
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
- Publication Name: Record of the Society of Actuaries
- Topics: Actuarial Profession>Professional associations; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Pensions & Retirement>Pension accounting