Earnings and the Internal Rate of Return Measurement of Profitsimple 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 ...
Description: This paper develops a tool that may be useful in explaining the differences between earnings that are reported under GAAP and profits that are expressed as an internal rate of return.Hide
- 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