Announcement: SOA congratulates the new ASAs and CERAs for May 2024.

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  • U.S. GAAP Financial Reporting
    with Originating or Acquiring Loans and Initial Direct Costs of Leases,” FASB (December 1986). Some ... including treatment of product features not present in direct contracts and lack of access to the detailed policy ...

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    • Authors: Society of Actuaries
    • Date: Aug 1992
    • Competency: External Forces & Industry Knowledge>Actuarial theory in business context
    • Topics: Actuarial Profession>Standards of practice; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]