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Implementation of SOP 03-1
Implementation of SOP 03-1 Participants [panelists and audience] discuss the ... lessons learned from implementation of the AICPA’s Statement of Position [SOP] 03-1, Accounting and Reporting ...- Authors: Richard Farrell, Kevin L Kehn
- Date: Jan 2005
- Competency: Technical Skills & Analytical Problem Solving>Process and technique refinement
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]
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Generally Accepted Accounting Principles [GAAP] for New Generation Products
interest is credited, and charges are deducted for mortality and expenses. Surrender charges may also be applied ... premiums. For example, a flexible premium deferred annuity would come under the accounting rules for Universal ...- Authors: Kevin A Marti, James Milholland, Mark Evans
- Date: May 1987
- Competency: Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]
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The New Purchase Accounting
would do recoverability studies for your DAC. Table 1 is a good summary of accounting for the intangibles ... timing. The New Purchase Accounting 14 Table 1 52 Summary of Accounting for Intangible Assets ...- Authors: Jason Morton
- Date: May 2002
- Competency: External Forces & Industry Knowledge>External forces and business performance; Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: Record of the Society of Actuaries
- Topics: Finance & Investments; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]