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Financial Reporting Update
Financial Reporting Update This session will be devoted to providing brief updates on ... for U.S. reporting. Accounting standards;Actuarial Standards Board=ASB;Annuity reserves;Annuity valuation;Asset ...- Authors: Michael Colburn, Gary Corbett, J Duran, Jan Pollnow, Stuart Wason
- Date: Oct 1992
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting; Public Policy
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Regulatory and Tax Developments Affecting Life Product Development
develop any cash values. AG XYZ equates the mortality with the premiums that are being used to calculate ... this calculation. Once we have our modified mortality rates, we can use the retrospective approach, ...- Authors: Vratislav Vodrazka, Douglas Robbins, Craig Pichette
- Date: May 2002
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting; Life Insurance
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Current Developments in Financial Reporting
impacts that we’ll need to keep track of. The annuity valuations—all the new products that I was talking ... any interest paid or accrued on life insurance, annuity, or endowment contracts that cover officers, employees ...- Authors: Charles D Friedstat, Arthur Panighetti, Henry Siegel, Jack F Myers
- Date: Oct 1996
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting
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Financial Reporting Issues in Mergers and Acquisitions
life-insurer M&A transactions, [2] the seller's perspective, including their motivation and their ... appraisal of the book of business, [3] the buyer's perspective, including their motivation and their ...- Authors: Robert Beisenherz, Scott R Munse, John Schreiner, Thomas E Skillman
- Date: Oct 1997
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting
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Current Topics in Financial Reporting
J. SCHREINER Panelists: CHARLES C. MCLEOD WAYNE S. UPTON, JR.* BRIAN ZELL** Recorder: WILLIAM J. SCHREINER ... eliminated in the 1987 annual statement. Schedule S, Part 2 in 1987 will require the reporting of accident ...- Authors: Charles C McLeod, William J Schreiner, Wayne S Upton, Brian Zell
- Date: May 1987
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting
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Current Developments in Financial Reporting
choosing assumptions for GAAP purposes relative to mortality, morbidity, lapse and interest. Last year the ... a survey of GAAP practices which was sent to 125 U, S, stock life insurance companies who employed two ...- Authors: Fernand Bonnard, Glen Gammill, Wayne Kauth, Bruce E Nickerson, Joe B Pharr
- Date: May 1978
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting
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Task Force on Mutual Life Insurance Company Conversion
SHUR: During my remarks I am going to refer to Table 1. (Appendix 5 in the report). Once the aggregate ... premiums, is going to take care 2011 OPEN FORUM TABLE 1 ASSETSACCUMULATEDAT CONVERSION IN MODELCOHPANY ...- Authors: Daniel J McCarthy, Henry B Ramsey, Walter Shur, Harry D. Garber
- Date: Oct 1987
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting
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Current Developments in Financial Reporting
tendency to use intercompany experiences in the mortality and morbidity areas. The underlying actuarial ... application of GAAP as set forth therein. Regulation S-X which governs the form and content of financial ...- Authors: John K Booth, Burton Jay, Joe B Pharr, Claire J Galloway
- Date: Jun 1978
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting
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Determination of Earnings By, and Within Lines of Business
AND WITHIN LINES OF BUSINESS Moderator: RICHARD S. ROBERTSON. Panelists: JOSEPH F. CROWE, DANIEL J. ... used to allocate GAAP deferred taxes? MR. RICHARD S. ROBERTSON: In addressing this subject our concentration ...- Authors: Joseph F Crowe, Daniel J McCarthy, Richard S Robertson, Jerome M Stein
- Date: Dec 1977
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting
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Financial Performance Measures for Mutual Companies
"benign neglect." Premiums came, profits came in, mortality went down, expenses were manageable, lapses were ... FOR MUTUAL COMPANIES particularly in the group annuity area, used our internal adjusted earnings concepts ...- Authors: David Ingram, Howard L Rosen, Michael Slipowitz, Forrest Allen Spooner, James L Wertheimer
- Date: May 1987
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting