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  • GAAP Accounting for Equity-Indexed Products
    that do not expose the company to significant mortality or morbidity risk. For accounting purposes, ... deferred annuity contract into a payout contract does not constitute a significant mortality risk.

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    • Authors: Cherri R Divin, James P Greaton, Michael Hughes
    • Date: Jan 1998
    • Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
    • Topics: Annuities>Equity-indexed annuities; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
  • Generally Accepted Accounting Principles for Nontraditional Products
    Generally Accepted Accounting Principles for Nontraditional Products 1999 SOA Annual Meeting, ... new product types and the accounting profession's efforts to provide guidance. The five product types ...

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    • Authors: Bruce Bengtson, Thomas Campbell, Kay Minnich, Michael Hughes, James T. Pearson
    • Date: Jan 1999
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Record of the Society of Actuaries
    • Topics: Annuities>Equity-indexed annuities; Annuities>Variable annuities; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]