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  • Unlocking FAS 97's Management Potential
    the effect of current-year deviations may be "dynamic amortization." Eckman uses the term "catch-up" ... informed management of the product line. (2) Dynamic Amortization Adjustment -a~ L × (G,*- ~5 This ...

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    • Authors: Bruce Darling
    • Date: Oct 1999
    • Competency: Technical Skills & Analytical Problem Solving
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
  • GAAP Reserving Practices for A&H Business
    margins may offset this effect. Further, the dynamic adjustments to DAC make some adjustments for lapses ... a column for expected persis- tency, so that dynamic adjustments can be made at the end of each accounting ...

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    • Authors: S Michael McLaughlin
    • Date: Oct 1999
    • Competency: External Forces & Industry Knowledge>External forces and business performance
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Health & Disability