Announcement: SOA releases passing candidate numbers for April 2024 Exam PA.

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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 ...

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    • 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
  • GAAP Accounting for Reinsurance Ceded
    Reinsurance Ceded This paper discusses the principles found in the Academy of Actuaries Committee on Financial ... certain problems of implementation, and identifies items where there might be differences of opinion.

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    • Authors: Ernie Frankovich, Frank Klinzman, Richard S Robertson
    • Date: Oct 1975
    • 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: Reinsurance>Financial reporting for reinsurance
  • Reserve Criteria under Section 818c
    Section 818c Section 818c of the Life Insurance Company Income Tax Act of 1959 provides, for companies ... other than net level premium reserves, a choice of two methods: exact revaluation or approximate ...

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    • Authors: Robert C Tookey, Harwood Rosser
    • Date: Jun 1962
    • 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
    • Publication Name: Transactions of the SOA
    • Topics: Financial Reporting & Accounting>Tax accounting; Life Insurance>Reserves - Life Insurance; Public Policy
  • GAAP in Practice
    GAAP in Practice This paper was prepared in ... order to set down some of the approaches which might be followed in carrying out the mandate to apply GAAP ...

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    • Authors: Clayton A Cardinal, Melvin L Gold, Frederick S Townsend, Paul L Weichert
    • Date: Oct 1973
    • 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
    • Publication Name: Transactions of the SOA
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]