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

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  • As the Dust Settles: Valuation Approaches for FAS 133 DIG Issue B36
    been effective for public companies that follow U.S. GAAP since the first fiscal quarter beginning after ... ment and shareholders. the guide, and the section(s) in which they are referenced. The appendix provides ...

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    • Authors: Steven Lash, Rebecca Wang, Tara J P Hansen
    • Date: May 2004
    • Competency: External Forces & Industry Knowledge>Actuarial theory in business context; Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Reinsurance>Financial reporting for reinsurance
  • GAAP Accounting for Reinsurance Accepted
    GAAP ACCOUNTING FOR RE INSURANCE ACCEPTED RICHARD S. ROBERTSON ABSTRACT The paper describes an approach ... policy year x per unit of face amount; q, = Mortality rate for policy year x; w, = Termination rate ...

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    • Authors: Frank Klinzman, Richard S Robertson
    • Date: Oct 1975
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Publication Name: Transactions of the SOA
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Reinsurance>Financial reporting for reinsurance; Reinsurance>Reserving - Reinsurance
  • Reinsurance Section Special Topics
    has done some work in reporting reinsurance mortality. We are still working with at least two different ... different options for trying to get our mortality reports published on a more frequent basis. The Treaty ...

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    • Authors: James R Horein, Mark R White, Michael R. Winn
    • Date: Oct 1986
    • Competency: Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Publication Name: Record of the Society of Actuaries
    • Topics: Reinsurance>Financial reporting for reinsurance