Announcement: SOA releases passing candidate numbers for April 2024 Exam PA.

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  • Current Topics in Financial Reporting
    companies. Most of the changes though come about as a direct result of three NAIC task forces. These are the ... the summary of operationsand not go through as direct credits or charges to surplus as some companies ...

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    • Authors: Charles D Friedstat, Carolyn Goodale, Paul F Kolkman, Anthony John Tokarz, Charlie Flood
    • Date: Jun 1988
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Statutory accounting
  • 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
  • Current Development In GAAP
    From my point of view, I look at three major or primary implications of these types of products on GAAP ... that the selection of such assumptions are the primary responsibility of the actuary and that the Academy ...

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    • Authors: David N Becker, Charles Carroll, Kriss Cloninger, Michael Eckman, Burton Jay, Theodore J Newton, H Ray Eanes
    • Date: May 1982
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting; Reinsurance>Financial reporting for reinsurance