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  • The Purchase Accounting Quandry
    The Purchase Accounting Quandry This article asks the question of how to account for the purchase ... an- nuities under New York's version of the dynamic valuation law; that law re- quiries a demonstration ...

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    • Authors: Joe B Pharr
    • Date: Feb 1983
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Actuary Magazine
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
  • GAAP Acquisition Expense Amortization Methodology
    GAAP Acquisition Expense Amortization Methodology This paper discusses three methods for ... static approach with prescheduled amortization, a dynamic technique called the expense reserve factor method ...

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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]
  • Current Developments in Financial Reporting
    Current Developments in Financial Reporting Panel discussion about GAAP and FASB considerations, ... existed and the technology was very fluid and dynamic. GAAP techniques and approaches for each of the ...

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    • Authors: Fernand Bonnard, Glen Gammill, Wayne Kauth, Bruce E Nickerson, Joe B Pharr
    • Date: May 1978
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting