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  • A Policy-Year Model for GAAP Valuation of Coinsurance and Modified Coinsurance
    are the interrelationships between the model's methodology and statutory accounting procedures, a ... situations, and a demonstration of the model's ability to yield GAAP profits as a level percentage ...

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    • Authors: David N Becker, Michael Eckman
    • Date: Jan 1981
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: Transactions of the SOA
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Modeling & Statistical Methods; Reinsurance>Coinsurance
  • GAAP Acquisition Expense Amortization Methodology
    ique? A hypothes is of th i s paper is that an appro - p r ia te s tandard of lneasurement is ... unamortized GAAP acquisition expcnscs are developed in Table I. Expected persistency factors in column 1 arc ...

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    • Authors: Alan Goldberg, Thomas G Kabele, Lester Moskowitz, Claude Y Paquin, Joe B Pharr, Donald R Sondergeld
    • Date: Oct 1978
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: Transactions of the SOA
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
  • A Comparison of Alternative Generally Accepted Accounting Principles GAAP Methodologies for Universal Life
    PRINCIPLES (GAAP) METHODOLOGIES FOR UNIVERSAL LIFE S. MICHAEL McLAUGHLIN ABSTRACT Several methods are ... expenses; i' = interest rate earned; q' = mortality rate; DB = death benefit; w' = withdrawal ...

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    • Authors: Mark Evans, S Michael McLaughlin, Donald R Sondergeld
    • Date: Oct 1987
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: Transactions of the SOA
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]