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GAAP for Nonguaranteed-Premium Life Insurance
issues, such as the development of appropriate valuation assumptions, the applicability of the lock-in principle ... principle, and the evaluation of recoverability of deferred acquisition cost. In addition, the paper describes ...- Authors: Kriss Cloninger
- Date: Jan 1981
- 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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Digest of Discussion at Concurrent Sessions - 1974 SOA Meetings, Dallas and Montreal.
Digest of Discussion at Concurrent Sessions - 1974 SOA Meetings, Dallas and Montreal. 1974 SOA Meetings ... This paper is the digest of discussions held at concurrent sessions of the referenced meeting.- Authors: Leroy V Botkin
- Date: Oct 1974
- Competency: External Forces & Industry Knowledge; Strategic Insight and Integration
- Publication Name: Transactions of the SOA
- Topics: Actuarial Profession; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Pensions & Retirement>Funding; Public Policy
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Purchase Accounting: A Fresh Look
A Fresh Look The American Academy of Actuaries identified two general approaches to the purchase accounting ... Interpretation I-D. The approaches are referred to therein as the defined initial reserve method and the defined ...- 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