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GAAP in Practice
and lapse assumptions that are inherent in the direct business benefit reserve. Coinsurance If the ... benefit and expenses) on the ceded business from the direct reserves. Where the ceding company receives a first-year ...- Authors: Clayton A Cardinal, Melvin L Gold, Frederick S Townsend, Paul L Weichert
- Date: Oct 1973
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Technical Skills & Analytical Problem Solving>Problem analysis and definition; Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: Transactions of the SOA
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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Earnings and the Internal Rate of Return Measurement of Profit
simple ones that were chosen to demonstrate IRRMA. Care should be taken to avoid generalizing after making ... assumed yield on the noninsurance surplus account. Care should be taken in drawing any conclusions regarding ...- Authors: Richard S Robertson, Donald R Sondergeld
- Date: Oct 1974
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: Transactions of the SOA
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Life Insurance>Pricing - Life Insurance