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  • The Natural Reserve Concept and Life Insurance Earnings
    I. PURPOSE, METHOD, AND INTRODUCTION T HE primary purpose of this p~per is to demonstrate how a natural ... earnings materially different from those obtained by direct use of natural reserves, are considered in this ...

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    • Authors: Joe B Pharr
    • Date: May 1971
    • Competency: Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Publication Name: Transactions of the SOA
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Life Insurance>Reserves - Life Insurance
  • GAAP Targeted Improvements: Unlocking 2.0
    GAAP Targeted Improvements: Unlocking 2.0 Presents a practical solution to some of the ... guaranteed renewable disability income and long-term care insurance for which a separate “disabled life reserve” ...

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    • Authors: Steven Malerich
    • Date: Dec 2017
    • Competency: Technical Skills & Analytical Problem Solving>Innovative solutions; Technical Skills & Analytical Problem Solving>Problem analysis and definition; Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Life Insurance>Reserves - Life Insurance