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  • Amortizing Acquisition Expenses in Proportion to Premium Revenues
    identifies some shortcomings of the traditional dynamic method and other published meth- ods. The paper ... explores the advantages and disadvantages of various dynamic adjustment methods under different test situations ...

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    • Authors: Mark Evans
    • Date: Oct 1988
    • Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Publication Name: Transactions of the SOA
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Life Insurance>Expenses - Life Insurance