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Generally Accepted Accounting Principles for Nontraditional Products
product types and the accounting profession's efforts to provide guidance. The five product types ... types below do not fit neatly into the rules set forth in Statement of Financial Accounting Standards 50 ...- 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]
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GAAP Accounting for Equity-Indexed Products
The speakers provided an overview of the GAAP accounting prior to SFAS 133, an example of that guidance ... guidance and how the accounting works, the new GAAP guidance, the new SFAS 133, and deferred acquisition ...- Authors: Cherri R Divin, James P Greaton, Michael Hughes
- Date: Jan 1998
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Topics: Annuities>Equity-indexed annuities; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]