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GAAP Issues
that based on Paragraph 17 of the SOP. I’m not sure that it’s still Paragraph 17, so please read it. On ... referencing what was at least numbered as Paragraph 17. You’re looking for a modification in substantive ...- Authors: Robert Flannery, John O Esch, Scott E Wright
- Date: Sep 2002
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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Reserving Issues for Variable Annuities
in SFAS 97? As I mentioned, there's this paragraph 17, which talks about the liability being a policyholder ... look at the S&P 500 from August 1, 2000 to April 17, 2002, it dropped 41 percent from 15.17 down to ...- Authors: Application Administrator, Errol Cramer, Vincent Y Y Tsang, John O Esch
- Date: May 2003
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Record of the Society of Actuaries
- Topics: Annuities>Variable annuities