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FAS 133 Implementation Issue B36 Implications for the Financial Reporting of Reinsurance
r i o d . In summary, each company will need to care- fully evaluate DIG Issue B19 and paragraphs 12 ... to further consider the creditworthiness of the direct writer seeking r e i n s u r a n c e, but they ...- Authors: Rebecca Wang, Tara J P Hansen
- Date: Jul 2003
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: Reinsurance News
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Reinsurance>Financial reporting for reinsurance
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Ask the Experts
reinsurer doesn’t have the authority to cancel, but the direct writer does. Could you have different reserves ... What you’re saying is that it’s cancellable by the direct writer, but not unilaterally by the reinsurer ...- Authors: David N Becker, Application Administrator, J Campbell, Martin Claire, Mark F Davis, John Di Joseph, George Harrison, Kerry Krantz, Daniel J McCarthy, James L McCallen, Benjamin George Peters, Michael Sparrow
- Date: Sep 2000
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting; Global Perspectives; Public Policy; Reinsurance>Financial reporting for reinsurance
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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 ...- 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
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GAAP Accounting for Reinsurance Accepted
Accordingly, many pro- cedures which are applicable to direct insurance are also applicable here. However, the ... with revenue? The above reasoning would apply to direct business where the premiums vary, as in graded ...- Authors: Frank Klinzman, Richard S Robertson
- Date: Oct 1975
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: Transactions of the SOA
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Reinsurance>Financial reporting for reinsurance; Reinsurance>Reserving - Reinsurance