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  • Universal Life GAAP - A Survey
    Universal Life GAAP - A Survey This article describes that some companies are ‘approaching the problem ... problem of how to accommodate Universal Life in GAAP statements by using a simple method which produces not ...

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    • Authors: Douglas Doll
    • Date: Apr 1983
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Actuary Magazine
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Life Insurance>Universal life
  • Mortality Fluctuation Reserve And GAAP Accounting
    Mortality Fluctuation Reserve And GAAP Accounting This article makes a case for implementation of a ... a mortality fluctuation reserve in GAAP accounting. Assumptions;Audits;Mortality assumption;Mortality ...

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    • Authors: Society of Actuaries
    • Date: Sep 1974
    • Competency: Technical Skills & Analytical Problem Solving>Innovative solutions
    • Publication Name: The Actuary Magazine
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting; Life Insurance>Reserves - Life Insurance
  • The Actuary Vol. 23, No. 10 Pricing On A GAAP Basis
    Actuary Vol. 23, No. 10 Pricing On A GAAP Basis Life insurance companies find themselves in a significantly ... the real possibility of deteriorating future mortality due to the spread of AIDS, and alternative and ...

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    • Authors: Bradley M Smith
    • Date: Nov 1989
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: The Actuary Magazine
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
  • DO MUTUAL LIFE COMPANY STATEMENTS CONFORM TO GAAP
    DO MUTUAL LIFE COMPANY STATEMENTS CONFORM TO GAAP This article is about mutual life company statements ...

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    • Authors: Daniel Case
    • Date: Dec 1983
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Actuary Magazine
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
  • Adjusted Earnings- Minimizing The Mystique
    Adjusted Earnings- Minimizing The Mystique Article from The Actuary, June 1971 – volume 5 - Issue 6 ... economics;Generally Accepted Accounting Principles=GAAP;Life reserves; 11806 6/1/1971 12:00:00 AM ...

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    • Authors: Ronal Shutley
    • Date: Jun 1971
    • Competency: Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Publication Name: The Actuary Magazine
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
  • Book Review - Life Insurance Accounting, edited by Robert W. Strain
    Book Review - Life Insurance Accounting, edited by Robert W. Strain A review of Life Insurance Accounting ...

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    • Authors: John Cipoletti
    • Date: Sep 1978
    • Competency: Communication>Written communication; External Forces & Industry Knowledge>General business skills
    • Publication Name: The Actuary Magazine
    • Topics: Actuarial Profession>Academic partnerships; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Life Insurance
  • The Actuary Vol. 8, No. 8 Closing The GAAPs?
    well-organized summary of the responses of 96 U.S. stock life insurance companies that adjust statutory statements ... October 1974, Vol. 8, No. 8. Financial reporting;Life reserves; 11974 10/1/1974 12:00:00 AM ...

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    • Authors: Robert L Lindsay
    • Date: Oct 1974
    • Competency: Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Publication Name: The Actuary Magazine
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting
  • Where Have All The Earnings Gone?
    objec- tive of a good accounting system is to report earnings correctly in total and to allocate them ... correctly among the years. AICPA guide for stock life in- surance companies specifies that a com- pany ...

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    • Authors: George L Hogeman
    • Date: Feb 1974
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Actuary Magazine
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting
  • Realistic Financial Reports
    article discusses realistic financial reports for life insurance companies. Financial economics;Generally ... economics;Generally Accepted Accounting Principles=GAAP;Life reserves; 11815 11/1/1971 12:00:00 AM ...

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    • Authors: Kenneth R MacGregor
    • Date: Nov 1971
    • Competency: Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Publication Name: The Actuary Magazine
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
  • Mutual Company GAAP: Doubly Different
    conservatism employed. In particular, we think of the mortality and interest assumptions chosen under the two ... valuation of assets. Now we have GAAP for mutual life insurance companies, as prescribed by the Financial ...

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    • Authors: Daniel Case
    • Date: Jun 1995
    • Competency: Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Publication Name: The Actuary Magazine
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]