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  • Insurance Accounting as a Black Hole
    Reporting Standards (IFRS) could be incorporated into U.S. accounting requirements, thereby shedding light ... the paper for the meeting did not apply to most U.S. par contracts, it was quickly acknowledged and ...

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    • Authors: Henry Siegel
    • Date: Sep 2011
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Reinsurance>Financial reporting for reinsurance
  • Current Development In GAAP
    the proper treatment of single premium deferred annuity products. Finally, Universal Life will be addressed ... issues that get into the single premium deferred annuity controversy, raise their ugly heads again in the ...

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    • Authors: David N Becker, Charles Carroll, Kriss Cloninger, Michael Eckman, Burton Jay, Theodore J Newton, H Ray Eanes
    • Date: May 1982
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting; Reinsurance>Financial reporting for reinsurance