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  • The Financial Reporter
    effectively amends SFAS 5, replacing it as the primary source of guidance for accounting for uncertain- ... set of assumptions is unclear (again, usually a direct reflec- tion of the statutory reserve ambiguity) ...

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    • Authors: Richard H Browne, Robert Frasca, Norman E Hill, Christopher Perrin, Henry Siegel, Vincent Y Y Tsang, James Thompson
    • Date: Mar 2007
    • Publication Name: The Financial Reporter
  • The Financial Reporter
    wonders why _____ was not mentioned as one of the primary topics of the meeting, I have several responses ... withheld liability” equal to the loan balance: Direct Writer Assets Liabilities Invested Assets Reserve ...

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    • Authors: Richard H Browne, Jerry Enoch, Donna Claire, Max Rudolph, Vincent Y Y Tsang, Larry Warren, John F Bevacqua, Douglas Robbins
    • Date: Jun 2003
    • Publication Name: The Financial Reporter
  • The Financial Reporter
    information is supple- mentary to the company’s primary published financial statements (for example, U ... financial options and guarantees. This principle is a direct response to those concerns. This principle is ...

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    • Authors: Richard H Browne, Errol Cramer, Jerry Enoch, Mark Freedman, William R Horbatt, Carol A Marler, John D Morrison, Vincent Y Y Tsang, Laura J Hay, Donald Solow, Thomas R Auvinen
    • Date: Dec 2004
    • Publication Name: The Financial Reporter