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  • Accounting for International Ventures, NAIC, SEC, Other Regulatory Authorities
    surplus of $600. The monetary correction is a direct surplus entry rather than an earnings entry. Let's ... are part of GAAP earnings even though they are direct adjustments to surplus on the local books. FROM ...

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    • Authors: James Bridgeman, Sue Collins, Edward Robbins
    • Date: Apr 1994
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting