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  • Variable Annuity DAC: A Survey of Current Practice
    Variable Annuity DAC: A Survey of Current Practice Variable Annuity DAC: A Survey of Current Practice ...

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    • Authors: Laura J Hay, Elizabeth Rogalin
    • Date: Dec 2002
    • Competency: External Forces & Industry Knowledge>External forces and business performance
    • Publication Name: The Financial Reporter
    • Topics: Annuities>Variable annuities; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
  • The Financial Reporter
    (EGPs). The amortization rate (or “k Variable Annuity DAC: A Survey of Current Practice by Laura J. Hay ... Rogalin continued on page 4 What’s Inside Variable Annuity DAC — Our cover story addresses a timely topic ...

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    • Authors: Frank Buck, Jerry Enoch, Frank S Irish, Edward Robbins, Raymond Ted Schlude, Laura J Hay, Keith Dall, John F Bevacqua, Elizabeth Rogalin
    • Date: Dec 2002
    • Publication Name: The Financial Reporter
  • International Accounting Standards
    GAAP for all entities, and whether that could be U.S. GAAP. Now, in speaking of an insurance standard ... follow an investment accounting familiar to the U.S. GAAP FAS 115. For example, categories such as held ...

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    • Authors: David Congram, Mark Freedman, Elizabeth Rogalin
    • Date: Oct 2002
    • Competency: External Forces & Industry Knowledge>External forces and business performance
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting>International Accounting Standards Board [IASB]