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  • SFAS 97
    into particular components. The first one is the dynamic amortization effect and that's the deviation in ... previously expected from this effect. It is called dynamic because it is similar to the approach that is used ...

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    • Authors: Bruce Darling, Marvin Ehly, Edward John Mullen, Craig Reynolds, Howard L Rosen
    • Date: May 1993
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]