Announcement: SOA releases February 2024 Exam FM passing candidate numbers.

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  • Application of Generally Accepted Accounting Principles to Annuities
    Application of Generally Accepted Accounting Principles to Annuities This paper explores a reserving technique in which profits are recognized as a percentage of assets. Followed by a ...

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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
    GAAP for Medicare Supplement Policies This paper examines five alternative valuation methods - prospective, retrospective, global, intermediate, and static - for the proper application of GAAP to ...

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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