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  • Application of Generally Accepted Accounting Principles to Annuities
    under method 3 is appropriate, particularly when a direct application of the principles in the AICPA audit ... years after the difference occurs. This is the direct result of using reserve factors expressed per ...

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    • Authors: Alan Dubin, Paul F Kolkman, Carol A Marler, Alfred Raws, Steven Sommer, Philip Velazquez
    • Date: Oct 1983
    • Competency: External Forces & Industry Knowledge>Actuarial theory in business context
    • Publication Name: Transactions of the SOA
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
  • GAAP for Medicare Supplement Policies
    340 GAAP FOR MEDICARE SUPPLEMENT POLICIES The primary reason for assumptions 2 and 3 is the resulting ... matching expenses with revenues was taken as of primary importance. In [6, p. 53], Posnak states " In ...

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    • Authors: Alfred Raws
    • Date: Oct 1990
    • Competency: External Forces & Industry Knowledge>External forces and business performance; Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Publication Name: Transactions of the SOA
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Health & Disability>Health insurance