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  • Mutual Company GAAP
    Mutual Company GAAP This session at the SOA 1990 Hartford Spring Meeting is about mutual company ... FAS 97 have come in the area of what I called dynamic DAC, where FAS 97 provides that the stream of gross ...

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    • Authors: Kriss Cloninger, Calvert A Jared, Robert LaLonde, Edward Robbins
    • Date: Apr 1990
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
  • Auditing Of Life Insurance Companies
    Auditing Of Life Insurance Companies Presented at June 1986 Spring Meeting. This session discussion ... Currently this method is mechanical with a more dynamic process as a requirement of readdress- ing the ...

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    • Authors: Kriss Cloninger, Howard L Robinson, William Schnaer
    • Date: Jun 1986
    • Competency: External Forces & Industry Knowledge>External forces and business performance
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]
  • Generally Accepted Accounting Principles 'GAAP' Margins For Adverse Deviation
    acquisition expense, or they use some type of dynamic method for adjusting worksheet results to actual ... the result of including these factor methods or dynamic methods, by and large, has been that acquisition ...

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    • 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]
  • Accounting For Internal Replacement Programs
    Accounting For Internal Replacement Programs Presented at May 1985 Spring Meeting. This ... old, obsolete product is exchanged for the new, dynamic product. First, we'll look at the cost of discontinuing ...

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    • 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]