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  • Mortality Fluctuation Reserve And GAAP Accounting
    Mortality Fluctuation Reserve And GAAP Accounting This article makes a case for implementation of a ... a mortality fluctuation reserve in GAAP accounting. Assumptions;Audits;Mortality assumption;Mortality ...

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    • Authors: Society of Actuaries
    • Date: Sep 1974
    • Competency: Technical Skills & Analytical Problem Solving>Innovative solutions
    • Publication Name: The Actuary Magazine
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting; Life Insurance>Reserves - Life Insurance
  • FAS No. 97 - Handling Persistency Kicker Features
    FAS No. 97 - Handling Persistency Kicker Features This article examines the impact of FAS 97 on the ... years for the products is shown in the following table: Profit Margin( Interest Rate Kicker 6.84% ...

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    • Authors: Bradley M Smith
    • Date: Jul 1988
    • Competency: 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>Reserves - Life Insurance