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Issues in selecting the discount rate for GASB 45 Valuations
Issues in selecting the discount rate for GASB 45 Valuations This article discusses the discount rate that ... similar situation to private sector employers in the early 1990's in that GASB 45 requires them to measure ...- Authors: Application Administrator
- Date: Jun 2007
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: The Actuary Magazine
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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The Purchase Accounting Quandry
The Purchase Accounting Quandry This article asks the question of how to account for the purchase of ... It outlines first what the extreme possibilities are, and second, what range of practical approaches might ...- Authors: Joe B Pharr
- Date: Feb 1983
- Competency: External Forces & Industry Knowledge
- Publication Name: The Actuary Magazine
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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Measuring Interest Rate Spread
Measuring Interest Rate Spread The Actuary Vol. 22, No. 2. This article discusses how the the ... Rate Spread The Actuary Vol. 22, No. 2. This article discusses how the the choice of basis for measuring ...- Authors: Selig Ehrlich
- Date: Feb 1988
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: The Actuary Magazine
- Topics: Annuities>Pricing - Annuities; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting; Life Insurance>Pricing - Life Insurance
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Where Have All The Earnings Gone?
Have All The Earnings Gone? This article discusses the impact on the financial statements of changing ... Accounting and the under-reporting of long-term earning power by insurance companies because of the AICPA technique ...- Authors: George L Hogeman
- Date: Feb 1974
- Competency: External Forces & Industry Knowledge
- Publication Name: The Actuary Magazine
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting
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Deferred Taxes
Article from: The Actuary January 1973 – Volume 7, No. 1 PULW Four THE ACTUARY January. 1973 ... Appronch: Under this approach, each of the services provided under the HMO “benefit pack- age” would be ...- Authors: Robert L Lindsay
- Date: Jan 1973
- Competency: External Forces & Industry Knowledge
- Publication Name: The Actuary Magazine
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Tax accounting
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On Theories On GAAP Conversion
On Theories On GAAP ... GAAP Conversion A discussion of some criticisms of the feasibility of companies converting to GAAP, ... in addition to pros and cons of the GAAP system. 12064 1/1/1978 12:00:00 AM ...- Authors: Clayton A Cardinal
- Date: Jan 1978
- Competency: External Forces & Industry Knowledge; Results-Oriented Solutions>Actionable recommendations
- Publication Name: The Actuary Magazine
- Topics: Finance & Investments>Asset liability management; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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FAS No. 97 Brings Sweeping Changes
Statement of Financial Accounting Standards No. 97 contains wide-sweeping changes to the preparation of GAAP ... insurance companies. The focus of this article will be on the ramifications of the interest rate FASB has ...- Authors: Mark Evans
- Date: Jul 1988
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: The Actuary Magazine
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Life Insurance>Universal life
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Universal Life GAAP - A Survey
describes that some companies are ‘approaching the problem of how to accommodate Universal Life in GAAP statements ... appropriate methodology to develop. This describes so of the methodology currently in use. Life reserves; ...- Authors: Douglas Doll
- Date: Apr 1983
- Competency: External Forces & Industry Knowledge
- Publication Name: The Actuary Magazine
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Life Insurance>Universal life
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More on GAAP for Mutuals
More on GAAP for Mutuals This article discusses how statutory financials would differ ... reasonable GAAP for a mutual company's structure, if the latter were ever imposed. Dividends; 12617 4/1/1984 ...- 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
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DO MUTUAL LIFE COMPANY STATEMENTS CONFORM TO GAAP
DO MUTUAL LIFE COMPANY ... Article From: The Actuary December 1983 – Volume No. 17, Issue No. 10 ... text-- In Search of Excel- lence--Lessons from America's Best Run, Companies. The authors, management ...- Authors: Daniel Case
- Date: Dec 1983
- Competency: External Forces & Industry Knowledge
- Publication Name: The Actuary Magazine
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]