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  • Accounting For Interest-Sensitive Products
    FASB. There is a faction that believes that the primary purpose of financial statements is to reflect ... of the other board factions believes that the primary purpose of financial statements is to be meaningful ...

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    • Authors: B F Dunn, Charles D Friedstat, Daniel J Kunesh, Linda S Need
    • Date: May 1986
    • Competency: External Forces & Industry Knowledge>External forces and business performance
    • Publication Name: Record of the Society of Actuaries
    • Topics: Annuities; Financial Reporting & Accounting; Life Insurance>Universal life
  • Annuity Financial Reporting Issues
    in a separate account. The policyholder doesn't direct the allocation of any investments, and all the ... international accounting standards. Why should you care about international accounting standards? By 2005 ...

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    • Authors: Robert Frasca, Michael J O'Connor, Timothy J Ruark
    • Date: May 2002
    • Competency: External Forces & Industry Knowledge>External forces and business performance
    • Publication Name: Record of the Society of Actuaries
    • Topics: Annuities; Financial Reporting & Accounting