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Auditing Of Life Insurance Companies
Auditing Of Life Insurance Companies Presented at June 1986 Spring Meeting. This session discussion ...- 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]
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GAAP Recoverability Issues for Interest-Sensitive Products
premium-deficiency testing and the modification of interest, mortality, and expense margins to satisfy the question of ... Vol. 14, No. 3. Annuities;Financial reporting;Life insurance; 16143 6/1/1988 12:00:00 AM ...- Authors: Ian M Charlton, Robert Crompton, John T Glass, William P Morrow
- Date: Jun 1988
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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Generally Accepted Accounting Principles [GAAP] for New Generation Products
Generally ... [FASB] proposal designed for universal life [UL] and other life products not covered by FASB 60. Includes ... Vol. 13, No. 3. Accounting standards;Universal life; 16008 5/1/1987 12:00:00 AM ...- Authors: Kevin A Marti, James Milholland, Mark Evans
- Date: May 1987
- Competency: Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]
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FASB Discussion Memorandum - An Update
interest on any unfunded liability; whereas another group said there was certainly an expense factor related ... that would tie the amortization period to the work life of indi- viduals and would be related to a specific ...- Authors: Robert F Drozd, Michael J Gulotta, Paul B W Miller, Craig A Olney, Charles L. Trowbridge
- Date: May 1984
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]
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Current Developments in Financial Reporting
Errol Cramer, who is senior actuary at Allstate Life. Errol is AUstate's appointed actuary and handles ... particular interest to me and I hope to the rest of the group here. As I am the appointed actuary for Prudential ...- Authors: Errol Cramer, Helen Galt, Craig R Raymond
- Date: May 1995
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]
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Current Topics in Financial Reporting
forces have had upon statutory accounting for the life and health industry. I will discuss pro- posed changes ... and fortunately for the life insurance industry, only 43 of them covered the life blank. I am going to outline ...- Authors: Charles D Friedstat, Carolyn Goodale, Paul F Kolkman, Anthony John Tokarz, Charlie Flood
- Date: Jun 1988
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Statutory accounting
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SFAS 97
the gross profit stream of products like universal life and deferred annuities. Topics included: ... Accounting Principles=GAAP;Product development;Universal life;Mergers & acquisitions=M&A;Deferred acquisition ...- 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]
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Market-Value Accounting
prior to maturity. There was a common strategy among life insurance companies to sell only those assets that ... and the results showed that between 70% and 80% of life insurance company assets were allocated to the available-for-sale ...- Authors: Stephen M Batza, S Michael McLaughlin
- Date: May 1995
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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GAAP for Mutuals
GAAP for Mutuals This session from the 1995 New Orleans Meeting covers FASB/AICPA ... pronouncements concerning application of GAAP to mutual life insurance companies. Panelists will discuss practical ...- Authors: Bruce E Lovett, Jeffrey Schlinsog, Bradley M Smith, Dionne McNamee
- Date: Apr 1995
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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U.S. GAAP Update
RECORD, Volume 31, Number 1* 2005 New Orleans Life Spring Meeting May 22–24, 2005 Session 7OF ... replacements, SOP 03-1 on nontraditional long- duration life contracts one year later, and the impact of SOX ...- Authors: Richard Farrell, Steven H Mahan, David White
- Date: May 2005
- Competency: External Forces & Industry Knowledge; Professional Values>Practice expertise
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]