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The Control Cycle: Pricing Issues and Financial Reporting
Denver, Colorado. She came to Tillinghast in the U.S. six years ago, after transferring from the Tillinghast ... experience with historical pricing standards. Mortality, expense, and persistency studies have been used ...- Authors: Douglas C Kolsrud, Robert W Omdal, Rachel M Hancock
- Date: Oct 1996
- Competency: Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: Record of the Society of Actuaries
- Topics: Enterprise Risk Management>Financial management
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Purchase Generally Accepted Accounting Principles - Where Are We Heading?
Purchase Generally Accepted Accounting Principles - Where Are We Heading? The panel discussed ... The panel discussed the accounting profession's attempts to codify an area that has long been subject ...- Authors: Douglas C Kolsrud, Daniel J Kunesh, James Milholland, Joseph E Consolino
- Date: Oct 1999
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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Financial Integration of the Pricing Process
universal life (UL) and the single premium deferred annuity (SPDA). Product development became a team effort ... those people price theirs. Perhaps there's an annuity division. And at the end of the day the company ...- Authors: Patricia Guinn, Douglas C Kolsrud, Philip Polkinghorn
- Date: Jun 1990
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: Record of the Society of Actuaries
- Topics: Annuities>Pricing - Annuities; Life Insurance>Pricing - Life Insurance
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National Association of Insurance Commissioners 'NAIC' Recent Developments
regulation. One of the ideas that was thrown on the table is a plan that is very broad and nonspecific. A ... answered, but it will not be overlooked. Mr. Charles S. Linn: One of the topics that came up was the question ...- Authors: Larry M Gorski, Douglas C Kolsrud
- Date: Oct 1996
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Statutory accounting; Public Policy
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Long-Term Care LTC
products due to interest rate movements. First, Table 1 presents an inventory of a hypothetical asset ... may be a risky approach. 368 LONG-~ CARE TABLE 1 LTC Asset Portfolio Investment grade bonds ...- Authors: Douglas C Kolsrud, Mark Newton, Dennis M O'Brien, James Robinson
- Date: Jan 1993
- Competency: External Forces & Industry Knowledge
- Topics: Long-term Care; Public Policy
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Market-Value Accounting
Market-Value Accounting 1994 SOA Spring Meeting, Orlando. This session ... Board=FASB;Market value of assets;Market value of liabilities;Mortality assumption;Securities and Exchange Commission=SEC;Stochastic ...- Authors: James Hohmann, Douglas C Kolsrud, James D Wallace, Matthew Clayton Modisett
- Date: Apr 1994
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Fair value accounting
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Value-Added Financial Reporting as a Performance Measurement Tool
moderator. I'm the corporate actuary at Aegon USA, the U.S. subsidiary of Aegon NV, an international insurance ... a negative variance exist because of adverse mortality, interest rate spreads, persistency problems, ...- Authors: Douglas C Kolsrud, Edward P Mohoric, Andrew F Giffin
- Date: Oct 1995
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting
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Measurement of Financial Performance
accepted as an appropriate standard for performance in U.S. business. That's what drives long-term stock performance ... force business discounted at the appropriate rate(s) using current best-estimate, going-concern assumptions ...- Authors: Patricia Guinn, John Hele, Douglas C Kolsrud
- Date: Jan 1991
- Competency: Technical Skills & Analytical Problem Solving>Process and technique refinement
- Topics: Finance & Investments>Embedded value
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Current Topics Affecting Financial Reporting Actuaries
Panelists: DONNA R. CLAIRE J. PETER DURAN RICHARD S. ROBERTSON Recorder: DOUGLAS C. KOLSRUD MR. DOUGLAS ... affiliated with Mass Mutual for 13 years. MR. RICHARD S. ROBERTSON: One of the more interesting of the qualifications ...- Authors: J Duran, Donna Claire, Douglas C Kolsrud, Richard S Robertson
- Date: May 1995
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Actuarial Profession>Code of Conduct; Actuarial Profession>Professional development; Financial Reporting & Accounting
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What Does This Market-Value Accounting Really Mean?
side. Furthermore, they also tended to be large annuity writers. Consequently, they would be very cognizant ... share a couple of his findings. He brought to the table a couple of examples that I'll repeat. In one company ...- Authors: James Hohmann, Douglas C Kolsrud, Edward Robbins
- Date: May 1994
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Fair value accounting