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Life Insurance Accounting
which the change would contribute to what is the primary purpose of the annual statement, that is, the ... tionally treated gains and losses on capital assets as direct adjustments to the surplus account rather than ...- Authors: Charles M Beardsley, John S Moyse, Joseph C Noback, William G Poortvliet, Frank Reynolds, Gathings Stewart, Frederick S Townsend, W Harold Bittel
- Date: Oct 1968
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: Transactions of the SOA
- Topics: Financial Reporting & Accounting
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Digests of Discussion of Subjects of General Interest
should be required reading for those who have the direct responsibility for designing allocation formulas ... on the open market at one time, and this is in direct accordance with the mutual fund approach. We ...- Authors: William H Crosson, John C Maynard, J Darrison Sillesky, Lewis C Workman, William M Anderson, W James D Lewis, Wayne A Gillis, C Ross Brereton
- Date: Jun 1967
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: Transactions of the SOA
- Topics: Annuities>Pricing - Annuities; Financial Reporting & Accounting; Life Insurance>Pricing - Life Insurance; Pensions & Retirement>Assumptions and methods
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Unassigned Surplus and Contingency Reserves
a random fluctuation we added an amount to take care of catastrophic and cyclical variations in mortality ... impossible for us to rent a building which would take care of our needs. Hence, some type of temporary structure ...- Authors: Dwight K Bartlett, Thomas P Bowles, John M Bragg, Robert G Espie, Louis Garfin, Meno T Lake, Charles W McMahon, Will R Mullens, Harry Walker, Dale R Gustafson, Edward A Green, William M Anderson, Max Bruce Willard Batho, Eugene F Porter, Henry S Beers, Joseph R Pickering
- Date: Oct 1967
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Transactions of the SOA
- Topics: Financial Reporting & Accounting
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Digest of Smaller Company Forum
time studies or sample activity counts are used, care must be exercised to assure that the result is repre- ... What form should the projection take? Since the primary instrument for measuring the financial experience ...- Authors: John C Bertram, Barry L Blazer, John M Bragg, Ralph E Edwards, Norman T Fuhlrodt, Harold Gilbert, Kenneth L Gittings, Melvin L Gold, Donald S Grubbs, John E Hearst, Clayton L Jackson, Wilford A Leonard, Bruce G Lindsay, Robert L Lindsay, John S Moyse, Joe B Pharr, Anna M Rappaport, Edwin E Stancik, Frederick S Townsend, Milton F Chauner, B Franklin Blair, W Gilbert Cook, Andrew M. Stiglitz
- Date: Apr 1968
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: Transactions of the SOA
- Topics: Annuities; Financial Reporting & Accounting; Life Insurance
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Discussion - A Practical Method of Forecasting a Life Insurance Company's Gross Operating Earnings for the Current Year
Transactions) b) Investment Expenses (including direct and allocated) c) Net Investment Income d) Required ... over Assumed Standard q) Acquisition Expenses (direct plus allocated) (C) r) Net Surplus Earnings ( ...- Authors: George Ryrie, A Edward Archibald, J. Barrett Walker
- Date: Oct 1955
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Transactions of the SOA
- Topics: Financial Reporting & Accounting
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Adjusted Earnings
adjustments to surplus or a company consistently made direct charges to surplus rather than attempting to carry ... to be placed on whatever information companies care to give in their annual stockholders' reports.- Authors: H J Boothroyd, Gary Corbett, Ralph H Goebel, Melvin L Gold, Gilbert W Hart, Abraham Hazelcorn, William C Hsiao, Ronald A Karp, Howard H Kayton, Paul H Knies, Frederick J Knox, Crawford E Laing, Donald J Leapman, Richard H Morse, John S Moyse, Alan Richards, Edward Robbins, Stuart A Robertson, G Philip Streatfeild, Frederick S Townsend, Charles Connolly, William J November, Herbert L Feay, William K. Nicol, Alfred L Buckman, Richard M Sellers, Allen L. Mayerson, Harwood Rosser, George D. Chester, Bernard Fenster
- Date: Apr 1968
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: Transactions of the SOA
- Topics: Financial Reporting & Accounting
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Digest of Discussion of Subjects of General Interest
categories of assets. The first of these we call "direct" assets, since they are subdivided precisely by ... proportion to the investment-year subdivision o[ direct assets. Alloca- ble assets consist of short-term ...- Authors: Joseph B Crimmins, Albert Gubar, Howard H Hennington, John C Fraser, Charles B Baughman, Henry S Beers, Jack T Kvernland
- Date: Apr 1967
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: Transactions of the SOA
- Topics: Financial Reporting & Accounting
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The Preparation of Interim Accounting Statements Using Electronic Data Processing Equipment
The Preparation of Interim Accounting Statements Using Electronic Data Processing Equipment ... indicated. Many of these interim calculations are a direct build-up of year end figures which will subse- ...- Authors: John T Birkenshaw, Ralph E Edwards, Robert F Richardson, James Ross Gray, J Craig Davidson
- Date: Oct 1958
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Transactions of the SOA
- Topics: Financial Reporting & Accounting; Technology & Applications