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Digest of Discussion at Concurrent Sessions - 1974 SOA Meetings, Dallas and Montreal.
Digest ... 1. CORPORATE FINANCIAL MANAGEMENT OF STOCK LIFE INSURANCE COMPANIES. 2. PENSION FUNDING ASSUMPTIONS ... ACTUARIAL RESEARCH. 4. VARIABLE LIFE DEVELOPMENTS. 5. LIFE INSURANCE AND CONSUMERISM. From ...- Authors: Leroy V Botkin
- Date: Oct 1974
- Competency: External Forces & Industry Knowledge; Strategic Insight and Integration
- Publication Name: Transactions of the SOA
- Topics: Actuarial Profession; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Pensions & Retirement>Funding; Public Policy
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Adjusted Earnings for Mutual Life Insurance Companies
Adjusted Earnings for Mutual Life Insurance Companies This paper argues by means of a mathematical demonstration ... not appropriate for adjusting earnings of mutual life insurance companies under GAAP. 2. Adjusted ...- Authors: Donald D Cody
- Date: Oct 1972
- 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]; Financial Reporting & Accounting>Statutory accounting
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GAAP for Nonguaranteed-Premium Life Insurance
GAAP for Nonguaranteed-Premium Life Insurance This paper identifies and discusses certain critical GAAP ... Assumptions;Discount rates=Interest rates;Life valuation;Mortality assumption;Persistency;Deferred acquisition ...- Authors: Kriss Cloninger
- Date: Jan 1981
- Competency: External Forces & Industry Knowledge
- Publication Name: Transactions of the SOA
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Life Insurance
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Source-of-Earnings Analysis under FAS 97 Universal Life Accounting
Source-of-Earnings Analysis under FAS 97 Universal Life Accounting This paper illustrates a procedure for ...- Authors: Joseph H Tan
- Date: Oct 1989
- Competency: External Forces & Industry Knowledge>External forces and business performance; Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: Transactions of the SOA
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Life Insurance>Universal life
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The Natural Reserve Concept and Life Insurance Earnings
The Natural Reserve Concept and Life Insurance Earnings This paper demonstrates some of the basic principles ... a pure natural reserve adjustment of earnings. Life reserves; 2240 5/1/1971 12:00:00 AM ...- Authors: Joe B Pharr
- Date: May 1971
- Competency: Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: Transactions of the SOA
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Life Insurance>Reserves - Life Insurance
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Accounting for the Purchase of a Life Insurance Company
Accounting for the Purchase of a Life Insurance Company Various methods of accounting for a block of ...- Authors: Stephen D Bickel, Daniel Case, Gary Corbett, W H Odell
- Date: Oct 1975
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: Transactions of the SOA
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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Additional Source-of-Earnings Analysis Under FAS97 Universal Life Accounting and Some Observations on the Effect of Unlocking Assumptions
Universal Life Accounting and Some Observations on the Effect of Unlocking Assumptions The report begins ... Source-of-Earnings Analysis under FAS97 Universal Life Accounting that defines a procedure for analyzing ...- Authors: Michael Eckman, Joseph H Tan
- Date: Oct 1990
- Competency: Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: Transactions of the SOA
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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A Comparison of Alternative Generally Accepted Accounting Principles GAAP Methodologies for Universal Life
Accounting Principles GAAP Methodologies for Universal Life Existing actuarial literature does not provide ... available alternatives for accounting for universal life. This paper will analyze the similarities and differences ...- Authors: Mark Evans, S Michael McLaughlin, Donald R Sondergeld
- Date: Oct 1987
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Transactions of the SOA
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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Book Reviews and Notices
Book Reviews and Notices This section presents book reviews and summaries of recent publications. ... Steenberge, 'Ernst & Ernst GAAP - Stock Life Companies' by Posnak, 'Reports of the Quadrennial ...- Authors: Society of Actuaries
- Date: Oct 1975
- Competency: External Forces & Industry Knowledge>External forces and business performance; Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: Transactions of the SOA
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Pensions & Retirement
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The Development of Mean Natural Reserve Factors and Methods of Amortizing Acquisition Expenses in Adjusting Life Insurance Company Earnings
of Amortizing Acquisition Expenses in Adjusting Life Insurance Company Earnings Examination of how mean ... reporting requirements for the earnings of stock life insurance companies. Also examines some methods ...- Authors: Robert L Collett, Robert H Dreyer, A Henry Kunkemueller, Paul Milgrom, Claude Y Paquin, Anthony C Sharp, Steven Sommer, Leonard H McVity
- Date: Oct 1973
- Competency: External Forces & Industry Knowledge>Actuarial theory in business context; Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: Transactions of the SOA
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Modeling & Statistical Methods>Forecasting