1
-
10
of
33
results (0.5 seconds)
Sort By:
-
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 ...- 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
-
Introduction to Credit Risk Exposure of Life Insurers
Introduction to Credit Risk Exposure of Life Insurers This article is dedicated to the non-statutory ... accounting treatment of common credit risk exposures of life insurers but does not cover all aspects of non-statutory ...- Authors: Jing Fritz
- Date: Sep 2022
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: Risk Management
- Topics: Finance & Investments>Risk measurement - Finance & Investments; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
-
Income Volatility Under LDTI
Results at a Glance For traditional life, limited pay and universal life (UL) types of products, and products ... Selected Variances Traditional Life Under current GAAP, traditional life products follow the guidance in ...
- Authors: Bruce Rosner
- Date: Feb 2021
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Life Insurance>Reserves - Life Insurance; Life Insurance>Term life; Life Insurance>Universal life
-
AICPA Non-Traditional Long-Durations Contracts Task Force - A Status Report
AICPA Non-Traditional Long-Durations Contracts Task Force - A Status Report AICPA Non-Traditional ... A Status Report AICPA Non-Traditional Long- Durations Contracts Task Force—A Status Report by Thomas ...- Authors: Thomas Campbell
- Date: May 1999
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- 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 ...- 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]
-
Financial Reporting Research Update
principle-based reserves. A project oversight group is being formed and the RFP will come out soon ... CURRENTLY IN PROCESS … Nested Modeling—A company survey on the use of nested stochas- tic modeling and ...- Authors: James S Hawke, Ronora Stryker
- Date: Jun 2016
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Fair value accounting; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Financial Reporting & Accounting>Statutory accounting; Financial Reporting & Accounting>Tax accounting
-
Adopting U.S. GAAP for Pre-Need Plans in the Philippines
Adopting U.S. GAAP for Pre-Need Plans in the Philippines Adopting U.S. GAAP for Pre-Need Plans in the Philippines ... 51. Financial Accounting Standards Board=FASB;Life insurance; 9127 12/1/2002 12:00:00 AM ...- Authors: Frank Buck
- Date: Dec 2002
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
-
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 ...- 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
-
Regulatory Update
Regulatory Update Describes the changes in insurance regulation on both an international and ... reserves;Generally Accepted Accounting Principles=GAAP;life reinsurance 6442457352 8/1/2014 12:00:00 AM ...- Authors: Jeremy Starr
- Date: Aug 2014
- Competency: External Forces & Industry Knowledge
- Publication Name: Reinsurance News
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Financial Reporting & Accounting>Statutory accounting; Public Policy
-
Mind The GAAP:U.S. GAAP for Asian Products andInsurance Companies
preparing an international approach to accounting for life insurance contracts, but this will take some time ... for the servicing of contracts such as variable life, must also be deferred and recognized into U.S ...- Authors: Donovan North
- Date: Aug 2002
- Competency: External Forces & Industry Knowledge; Professional Values
- Publication Name: International News
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Life Insurance>Reserves - Life Insurance