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Source-of-Earnings Analysis under FAS 97 Universal Life Accounting
Universal life-type contracts provide either death or annuity benefits and are characterized by any of the following: ... amounts assessed by the insurer (for example, mortality charge) are not fixed and guaranteed by contract ...- Authors: Joseph H Tan
- Date: Oct 1989
- Competency: External Forces & Industry Knowledge>External forces and business performance; Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: Transactions of the SOA
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Life Insurance>Universal life
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New Products Accounting Alternatives
New Products Accounting Alternatives Presented at June 1985 Spring Meeting. Discusses statutory ... Variable Products, Flexible Premium Annuity and Single Premium Deferred Annuity. Deferred annuities;Financial ...- Authors: Edward F Bader, Shane A Chalke, Rex D Hemme, Linda L Wein
- Date: Jun 1985
- Competency: External Forces & Industry Knowledge>External forces and business performance; Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: Record of the Society of Actuaries
- Topics: Annuities>Individual annuities; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting; Life Insurance>Universal life
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Accounting Alternatives For New Products
Accounting Alternatives For New Products Presented at April 1985 Spring Meeting. This session ... Life, deferred annuities, variable products. Annuity valuation;Life valuation; 15695 4/1/1985 12:00:00 ...- Authors: John W Brumbach, Charles Carroll, Douglas A Eckley, Dennis L Stanley, Michael Stein
- Date: Apr 1985
- Competency: External Forces & Industry Knowledge>External forces and business performance; Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting
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Book Reviews and Notices
ACTUARIES 1975 VOL. 27 BOOK REVIEWS AND NOTICES U.S. Congress, "1975 Annual Reports of the Board of Trustees ... Nos. 94-135, 94-136, and 94-137, Washington, D.C., U.S. Government Print- ing Office, May 6, 1975. The ...- Authors: Society of Actuaries
- Date: Oct 1975
- Competency: External Forces & Industry Knowledge>External forces and business performance; Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: Transactions of the SOA
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Pensions & Retirement
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Accounting For Internal Replacement Programs
Accounting For Internal Replacement Programs Presented at May 1985 Spring Meeting. ... Anti-selection on mortality experience of residual block, New policies' appropriate lapse, mortality and interest ...- Authors: Kriss Cloninger, Paul F Kolkman, Daniel J Kunesh, Howard L Rosen, Joseph A Sikora
- Date: May 1985
- Competency: External Forces & Industry Knowledge>External forces and business performance; Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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Generally Accepted Accounting Principles 'GAAP' Margins For Adverse Deviation
Generally Accepted Accounting Principles 'GAAP' Margins For Adverse ... lapse-sensitive products. American Academy of Actuaries=AAA;Annuity reserves;Assumptions;Life reserves; 15729 5/1/1985 ...- Authors: Kriss Cloninger, Douglas A Eckley, Norman E Hill, Floyd Martin
- Date: May 1985
- Competency: External Forces & Industry Knowledge>External forces and business performance; Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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GAAP for Medicare Supplement Policies
original gross premiums. This means the original annuity factors will be applicable to the calculation ... 1-I [1 + r(s)] (I) ,., [ a(t) , . , N(O) II [1 + r(¢)] + r(t! v(t,O) ' -~ = H [1 + r(s)] (II) V(t ...- Authors: Alfred Raws
- Date: Oct 1990
- Competency: External Forces & Industry Knowledge>External forces and business performance; Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: Transactions of the SOA
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Health & Disability>Health insurance
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OCI OK
three popular accounting systems (US GAAP, IFRS and U.S. statutory) revealed: US GAAP: A Sept. 30, 2010 ... or loss) within IFRS.” U.S. Statutory: Instructions for preparing the U.S. statutory statement include ...- Date: Mar 2012
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; External Forces & Industry Knowledge>External forces and business performance; Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Financial Reporting & Accounting>Statutory accounting
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Fair Value of Insurance Liabilities
rates he would use, for example, on mortality. Because mortality is basically a diversifiable risk, you ... risk there. Maybe if we have a recession, the mortality might go up slightly. Some small margin gets ...- Authors: Douglas Doll, Irwin T Vanderhoof, Zain Mohey-Deen, Robert C Wilkins
- Date: May 1996
- Competency: External Forces & Industry Knowledge>External forces and business performance; Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Fair value accounting; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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Accounting For Mergers And Acquisitions
Moderator: STEPHEN D. BICKEL Panelists: RICHARD S. MILLER ROBERT W. STEIN KEITH A. TUCKER* Recorder: ... structuring mergers add acquisitions MR. RICHARD S. MILLER: Generally, there hasn't been a great deal ...- Authors: Stephen D Bickel, Richard S Miller, Thomas E Skillman, Robert Stein, Keith A Tucker
- Date: May 1985
- Competency: External Forces & Industry Knowledge>External forces and business performance; Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: Record of the Society of Actuaries
- Topics: Finance & Investments; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]