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GAAP Issues
purchase price return objective (hurdle rate) of 17% and a tax rate of 34%, the present value of the ... Return Objective: 17% FIT Rate: 34% Gross PVP @ Pretax GAAP Deferred GAAP Year Profit 17% Earnings FIT ...- Authors: J Duran, Charles D Friedstat, Bradley M Smith, Randall S Schuldt
- Date: Jan 1993
- Competency: External Forces & Industry Knowledge
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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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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Generally Accepted Accounting Principles GAAP Issues
equity of $5,000, we come up with a pretax GAAP ROE of 17% in this example, In analyzing the ROE rate, we have ... Average GAAP equity $5,000 Pretax GAAP ROEPercentage 17% The ROE reports by line of business and distribution ...- Authors: S Michael McLaughlin, Dennie W Pritchard, David Rogers, Michael Hughes
- Date: Oct 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 ... margins discounted at a rate of anywhere from 15% to 17%. Obvious- ly, if you set up an initial DAC such ...- 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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Generally Accepted Accounting Principles GAAP for Mutuals
.... i _1 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 1_ 19 20 21 22 23 24 25 Duration What if the latest ... _ 8 _7 6 k I 1 2 3 4 5 7 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 Duration Base7%discount ...- Authors: J Duran, Phillip J Grigg, Thomas G Kabele, P Ware
- 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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U.S. GAAP Update
U.S. GAAP Update This session from the 2005 SOA Spring Meeting discusses SOP 03-1, DAC on internal replacements ... but you can write off DAC. U.S. GAAP Update 17 MR. DARLING: Two parts of it, but, it's the ...- 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]
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Market-Value Accounting
Market-Value Accounting This session from the 1995 SOA New York City Meeting discusses Financial ... the effective duration of equity as approximately 17. In actual experience, we saw at year-end 1994, the ...- 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/FAS 97/Practice Bulletin 8
GAAP/FAS 97/Practice Bulletin 8 Panelists discuss: [1] Practice Bulletin 8 that was written for ... rate of return is going to be somewhere between 17 and 22% or 15 and 20% or in that range. If one then ...- Authors: Calvert A Jared, Douglas Menkes, Meredith Ratajczak
- Date: Jan 1991
- Competency: External Forces & Industry Knowledge
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]