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  • GAAP Accounting for Reinsurance Accepted
    GAAP Accounting for ... I6 . . . . . . . 137.62 128.75 7 .86 0 377.71 17 . . . . . . . 141.87 135.50 7 .52 0 400.31 18 ... - 70 .66 - - 60 .76 - - 53 .00 - - 44 .17 - - 37 .52 - - 31 .36 - - 24 .93 - - ...

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    • Authors: Frank Klinzman, Richard S Robertson
    • 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]; Reinsurance>Financial reporting for reinsurance; Reinsurance>Reserving - Reinsurance
  • Accounting for the Purchase of a Life Insurance Company
    accordance with the provisions of APB Opinion No. 17. ACCOUNTING FOR PURCHASE OF A LIFE COMPANY 315 ... Accounting Principles Board Opinions Nos. 16 and 17. APB Opinion No. 16: Business Combinations distinguishes ...

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    • 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]
  • Earnings and the Internal Rate of Return Measurement of Profit
    ,i(,~S -- stL' ) ; (16) ,gs - ( :~' - ~,E); (17) (1 + , i )( ,~s - ,,E + k ,P) ; (18) ~E + ( ... earnings. The reduction is ]£' - ors from formula (17). Cash-flow earnings in each re- newal year can ...

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    • Authors: Richard S Robertson, Donald R Sondergeld
    • Date: Oct 1974
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Publication Name: Transactions of the SOA
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Life Insurance>Pricing - Life Insurance
  • On Understanding the Effects of GAAP Reserve Assumptions
    On Understanding the Effects of GAAP Reserve Assumptions Discussion of the sensitivity of GAAP reserves ... Expressing it differently, let P ' = P('n>~ En>" (17) [x] [zl 1[ ' I , in(n_lVtxl + P ' .4 E%/-~ ...

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    • Authors: Gottfried O Berger, Paul Milgrom
    • Date: Oct 1975
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Results-Oriented Solutions; Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Publication Name: Transactions of the SOA
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]