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  • Reinsurance Accounting for Life and Health Insurers
    clearthat health insurance,other than long-term care and long-term disability,must alsouse the Exhibits2 ... that if we can get some of these differencestaken care of, the ruleswould be well sat on how you write ...

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    • Authors: Donald Behan, Calvert A Jared, William K Tyler, Albert J Reznicek
    • Date: Oct 1993
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting; Reinsurance>Health reinsurance; Reinsurance>Life reinsurance
  • Current Issues for Mutual Company GAAP
    even though management may be using GAAP as a primary tool. The companies must continue to focus on ... The reason I say that is if GAAP becomes the primary basis, the attention is given to that basis of ...

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    • Authors: Harold J Darak, Kenneth LaSorella, Louis Weisz, Lynn Pogas, Albert J Reznicek
    • Date: May 1999
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]