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On Theories On GAAP Conversion
tell us’ &hat. the ‘objectives of financial statem&$s.‘:are. ,When .it does this, and does it correctly ... ds, :,I? Y’bCLirw I ‘, _’ :,: ,, :<I I : Y-( :(,S) &&W wouJd have us.,, be!ieve .rtllab~~~~lpr~~iin ...- Authors: Clayton A Cardinal
- Date: Jan 1978
- Competency: External Forces & Industry Knowledge; Results-Oriented Solutions>Actionable recommendations
- Publication Name: The Actuary Magazine
- Topics: Finance & Investments>Asset liability management; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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More on GAAP for Mutuals
More on GAAP for Mutuals This article discusses how statutory financials would differ ... differ from a reasonable GAAP for a mutual company's structure, if the latter were ever imposed. Dividends; ...- Authors: Donald D Cody
- Date: Apr 1984
- Competency: External Forces & Industry Knowledge
- Publication Name: The Actuary Magazine
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting
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Issues in selecting the discount rate for GASB 45 Valuations
situation to private sector employers in the early 1990's in that GASB 45 requires them to measure liabilities ... actuaries base interest assumption? It is this author's hope that most will encourage public sector employers ...- Authors: Application Administrator
- Date: Jun 2007
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: The Actuary Magazine
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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DO MUTUAL LIFE COMPANY STATEMENTS CONFORM TO GAAP
Canada's new Editorial Board mem- ber is David S. Williams, who has been serving this newsletter effectively ... report of the Task Force on Smoker/Non-Smoker Mortality. (Contint, ed on page 8) DO MUTUAL LIFE COMPANY ...- Authors: Daniel Case
- Date: Dec 1983
- Competency: External Forces & Industry Knowledge
- Publication Name: The Actuary Magazine
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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FAS No. 97 Brings Sweeping Changes
FAS No. 97 Brings Sweeping Changes FASB's Statement of Financial Accounting Standards No. 97 contains ...- Authors: Mark Evans
- Date: Jul 1988
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: The Actuary Magazine
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Life Insurance>Universal life
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Where Have All The Earnings Gone?
accounting method be statutory or G . .~L The table shows each set of earn- 'ear by )'ear, the excess ... sex. The medical economists who, in the early 1950's, had primary responsi- bility for the development ...- Authors: George L Hogeman
- Date: Feb 1974
- Competency: External Forces & Industry Knowledge
- Publication Name: The Actuary Magazine
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting
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Universal Life GAAP - A Survey
Mutual (f. 1865) 1865 Rowland Parry l805- ? Asa S. Wing, company’s actuary in 1873, became its first ... (f. 1848) 1866 Lucy J. Wright 184’2-67 Samuel S. Boyden, company’s actuary in 1892, Ibecame its first ...- Authors: Douglas Doll
- Date: Apr 1983
- Competency: External Forces & Industry Knowledge
- Publication Name: The Actuary Magazine
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Life Insurance>Universal life
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The Purchase Accounting Quandry
‘: MICHAEL B. MCGUINNESS The Actuary JOSEPH W. S. Yau Bermuda Run, DEEIORAH ADLW POPWL Advance, N ... (except’july and,Aa.gust) by the SOCIETY OF ACTUARIES, 208 S.‘LaSalle St., Chicago, Illinois, 60604, Barbara .I ...- Authors: Joe B Pharr
- Date: Feb 1983
- Competency: External Forces & Industry Knowledge
- Publication Name: The Actuary Magazine
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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Measuring Interest Rate Spread
Measuring ... etc. xx 100 xx Income from Ops:. 100 Net KG .s Net Income* 150 *(lgnorlng taxes1 STATEMENT OF ... SURPLUS (C&S) ACCOUNT BegInnIng C&S GFO xx 100 Net RCG & UCC change In MSVR 4 Ending C&S 110 ...- Authors: Selig Ehrlich
- Date: Feb 1988
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: The Actuary Magazine
- Topics: Annuities>Pricing - Annuities; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting; Life Insurance>Pricing - Life Insurance
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Deferred Taxes
medical care component of the capitation. The table below shows the application of this technique to ... The assumecl hospital utilization rates ~II this table \cere developed starting with data from the Society ...- Authors: Robert L Lindsay
- Date: Jan 1973
- Competency: External Forces & Industry Knowledge
- Publication Name: The Actuary Magazine
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Tax accounting