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  • New Actuarial Standards for Insurance Company Reporting in Canada
    New Actuarial Standards for Insurance Company Reporting in Canada This 1978 presentation discusses ... for reporting for life insurance companies. The primary purposes would be to report earnings on a going ...

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    • Authors: H Edward Harland, James D Lamb, Cecil G White, BRADLEY WAYNE BERGQUIST
    • Date: Jun 1978
    • Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting; Public Policy
  • Understanding Generally Accepted Accounting Principles [GAAP] and Statutory Profitability
    surplus. The table shows an annuity line, so the direct death benefit is zero. For our life business ... found is that the important thing is to try to direct the People with whom you are trying to communicate ...

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    • Authors: Randall Boushek, John W Brumbach, Paul S Graham, Craig R Raymond
    • Date: Jan 1992
    • Competency: Technical Skills & Analytical Problem Solving
    • Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting
  • Financial Reporting For New Generation Life And Annuity Products
    both side-tracking the Academy Committee from its direct course, but at the same time advancing its cause ... Therefore, you'll be in conflict with one of the primary tenets of GAAP because even if you take a conservative ...

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    • Authors: Kriss Cloninger, Sue Collins, Frank Klinzman, Jan Pollnow, Virgil Wagner
    • Date: Apr 1984
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting
  • Trends In GAAP And Statutory Financial Statements
    reserves. The entire recordkeeping is done by the primary carrier and there is no way to review the in force ... company's ability in reaching its own goal. The primary economic goal of a mutual company is to provide ...

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    • Authors: Clayton A Cardinal, Ellis D Flinn, Richard S Robertson, Paul E Sarnoff
    • Date: Jun 1976
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting
  • Valuation Issues for Statements of Actuarial Opinion
    NAIC, set up separate assets. SSAP 84 on health-care receivables talks about the need to do this in ... adopt a new contract reserve standard for long-term care. That would get into the model regulation, and ...

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    • Authors: John Fritz, Thomas Snook, Rowen Bell
    • Date: May 2004
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting
  • Ask The Experts
    Ask The Experts 1998 Valuation Actuary Symposium. In this open forum questions were fielded by ... alluded to, if you make the argument that your primary assumption for projecting EGPs is the long-term ...

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    • Authors: David N Becker, Donna Claire, Craig R Raymond, Stephen A J Sedlak
    • Date: Jan 1998
    • Competency: Technical Skills & Analytical Problem Solving
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting; Public Policy