Announcement: SOA releases passing candidate numbers for April 2024 Exam PA.

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  • Financial Accounting Standards Board 'FASB' And Canadian Institute Of Chartered Accountants 'CICA' Activities Related To Pension Plans
    move on to smoothing alternatives. There are two primary smoothing techniques permitted under the standards ... corridor for the recognition of gains and losses. Care should be taken in implementing these techniques ...

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    • Authors: Yvon Chamberland, Darrel J Croot, Harper L Garrett, Judith E Latta
    • Date: Apr 1986
    • Competency: External Forces & Industry Knowledge>External forces and business performance
    • Publication Name: Record of the Society of Actuaries
    • Topics: Pensions & Retirement>Pension legislation and regulation
  • Ordinary Insurance Premiums - Expense
    Ordinary Insurance Premiums - Expense This discussion is about the increasing unit expense ... gross pre- miums and graded the dividends, the primary purpose being not so much to protect agents' earnings ...

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    • Authors: Norman Brodie, Darrel J Croot, J Stanley Hill, William K Krisher, Ernest J Moorhead, Peter W Plumley, George Davis, Harry D. Garber, Henry S. Huntington, Harry W Jones
    • Date: Jan 1961
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: Transactions of the SOA
    • Topics: Life Insurance>Pricing - Life Insurance; Life Insurance>Expenses - Life Insurance