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  • GAAP Reserving Practices for A&H Business
    IX GAAP Reserving Practices for A&H Business S. Michael McLaughlin Part I. What Are the Rules? ... considered inappropriate for the circum- stances. TABLE 1' GAAP HIERARCHY Level A: FASB APB Opinions ...

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    • Authors: S Michael McLaughlin
    • Date: Oct 1999
    • Competency: External Forces & Industry Knowledge>External forces and business performance
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Health & Disability