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Earnings and the Internal Rate of Return Measurement of Profit
Earnings and the Internal Rate of Return Measurement of Profit This paper develops a tool that may be ... be useful in explaining the differences between earnings that are reported under GAAP and profits that ...- Authors: Richard S Robertson, Donald R Sondergeld
- Date: Oct 1974
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: Transactions of the SOA
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Life Insurance>Pricing - Life Insurance
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Meeting the Needs for Financial Information
Meeting the Needs for Financial Information This session is about meeting the needs for financial information ... they met can financial systems continue to meet the challenge? 2. Are fundamental changes ahead ...- Authors: Bruce Darling, Michael E Mateja, R Stephen Radcliffe
- Date: Oct 1992
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Strategic Insight and Integration>Effective decision-making; Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting; Public Policy
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Practical Considerations for Implementing the New Statement of Position for Long-Duration Contracts and for Separate Accounts – Part III
Practical Considerations for Implementing the New Statement of Position for Long-Duration Contracts and ... A continuation of the discussion of the practical considerations for implementing the New Accounting ...- Authors: David C Heavilin, Vincent Y Y Tsang
- Date: May 2004
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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Employers' Accounting For Pensions And Other Post-Employment Benefits - Additional Issues
discussion was from one of the 1982 spring meetings of the Society of Actuaries. The discussion concerned ... other post-employment benefits. The panel considered the following issues: 1. Disclosure ...- Authors: John S Agatston, James A Beirne, Benjamin E Feller, Jeremy Gold, Marvin H Greene, Michael H Kaplan, Timothy S Lucas, Michael Mudry, Howard Rog, William J Schreiner
- Date: Apr 1982
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Pensions & Retirement>Pension accounting
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Employer's Accounting For Pensions And Other Post-Employment Benefits - Basic Issues
This panel discussion, which occurred at the April 1982 Society of Actuaries meeting in Orlando, presented ... benefits=OPEB=Other post-employment benefits;Retiree medical;Mergers & acquisitions=M&A; 15410 4/1/1982 ...- Authors: Jack Forstadt, John Kieley, Timothy S Lucas, John C Neal, Joel I Rich, Marc M Twinney
- Date: Apr 1982
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Relationship Management>Relationships and trust; Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Pensions & Retirement>Assumptions and methods; Pensions & Retirement>Pension accounting
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FAS 133 Implementation Issue B36 Implications for the Financial Reporting of Reinsurance
Issue B36 Implications for the Financial Reporting of Reinsurance Discussion of FAS 133 Implementation Issue ... Issue B36 relating to the implications for the financial reporting of modco and similar reinsurance treaties ...- 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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Employers' Accounting For Pensions And Other Postemployment Benefits-Basic Issues
This panel discussion, which occurred at the May 1982 Society of Actuaries meeting in Colorado Springs, ... plans 2. The purposes for pension accounting rules in general 3. The nature of pension arrangements ...- Authors: Barbara J Eversberg, Leonard Mactas, Jack Schechter, Betsy Hollowell
- Date: May 1982
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Relationship Management>Relationships and trust; Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Pensions & Retirement>Assumptions and methods; Pensions & Retirement>Defined benefit plans; Pensions & Retirement>Pension accounting
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Ask The Experts
Ask The Experts From a session at the 2001 Valuation Actuary Symposium, held in Lake Buena Vista, Florida ... to actuaries who are experts in the field of actuarial valuation of insurance company assets and liabilities ...- Authors: Frank M Amrine, Andrew Bodine, Armand de Palo, Mark Freedman, Charles D Friedstat, James P Greaton, Meredith Ratajczak, William J Schreiner, Stephen N Steinig
- Date: Nov 2001
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Technical Skills & Analytical Problem Solving>Problem analysis and definition; Technical Skills & Analytical Problem Solving>Process and technique refinement
- Topics: Actuarial Profession>Standards of practice; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting; Financial Reporting & Accounting>Tax accounting; Public Policy
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Changes to DAC: Some Things You Want to Know About ASU 2010-26
2010-26: the new Financial Accounting Standards Board FASB guidance which changes the definition of costs ... costs related to the acquisition of new and renewal insurance contracts that can be capitalized. Acquisition ...- Authors: Larry Gulleen, Marina Adelsky, Elizabeth Rogalin
- Date: Sep 2011
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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GAAP Issues
GAAP Issues From a session at the 2002 Valuation Actuary Symposium, held in Lake Buena Vista, Florida ... forum addresses current issues of interest to actuaries in the application of U.S. GAAP. Topics discussed ...- Authors: Robert Flannery, John O Esch, Scott E Wright
- Date: Sep 2002
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]