Announcement: SOA releases passing candidate numbers for April 2024 Exam PA.

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  • Medicare Supplement and FASB’s Long-Duration Targeted Improvements Project                            Part II: Conclusions
    Medicare Supplement and FASB’s Long-Duration Targeted Improvements Project                            ... Board (FASB) adopted significant revisions to the U.S. GAAP insurance accounting literature, via Accounting ...

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    • Authors: Rowen Bell
    • Date: Aug 2021
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Health Watch
    • Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Health & Disability; Health & Disability>Health insurance
  • Medicare Supplement and FASB’s Long-Duration Targeted Improvements Project                           Part I: Context
    Medicare Supplement and FASB’s Long-Duration Targeted Improvements Project                           Part ... Board (FASB) adopted significant revisions to the U.S. GAAP insurance accounting literature, via Accounting ...

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    • Authors: Rowen Bell
    • Date: Aug 2021
    • Competency: External Forces & Industry Knowledge
    • Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Health & Disability; Health & Disability>Health insurance
  • Financial Planning and Control for Group Insurance
    enough approximation to claims plus expenses), or S + X P. In establishing any particular level of this ... change in surplus is caused by operating gain. Table 1 shows a maintenance situation. If the actual surplus ...

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    • Authors: Harvey S Galloway, Bertram N Pike
    • Date: Oct 1977
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Transactions of the SOA
    • Topics: Financial Reporting & Accounting; Health & Disability>Health insurance
  • A Technique for Estimating the Liability for Incurred but Unpaid Claims
    A Technique ... claims by calendar quarter paid and by lag (see Table 1). By the way, in practice, I would use data ... in Table 2 are reasonable. liability of 52. We get a total claim 570 EXHIBIT 9 TABLE 1 ...

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    • Authors: Ben Mulkey
    • Date: Sep 1990
    • Competency: External Forces & Industry Knowledge
    • Topics: Financial Reporting & Accounting; Health & Disability>Health insurance
  • Group Insurance
    risk could not be satisfactorily forecast. MR. W. S. THOMAS said the Metropolitan is at present permitting ... trends in general levels of claim rates. MR. L. S. WAGENSELLER pointed out that in the Metropolitan ...

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    • Authors: Society of Actuaries
    • Date: Mar 1951
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Transactions of the SOA
    • Topics: Financial Reporting & Accounting; Health & Disability>Health insurance; Life Insurance