1
-
5
of
5
results (0.63 seconds)
Sort By:
-
Purchase GAAP Issues
Aftertax Gross PVP@ GAAP Deferred GAAP GAAP Year Profit 17% Earnings FIT Equity Eamings ROE 0 $18,149 $6,171 ... $2,036 17% 2 3,425 17,441 3,032 5,930 11,511 2,001 17 3 3,450 16,956 2,965 5,765 11,191 1,957 17 29 620 ...- Authors: Howard L Rosen, Arthur C Schneider, Bradley M Smith
- Date: May 1994
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
-
GAAP Issues/Fair Value Financial Reporting
purchase price return objective (hurdle rate) of 17% and a tax rate of 34% (would be 35% today), the ... using the purchase price return objective (i.e., 17%). The difference between this example and the previous ...- Authors: Glen Gammill, James Hohmann, Bradley M Smith, Stephen White, Dave Ficca
- Date: Jan 1994
- Competency: External Forces & Industry Knowledge
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
-
GAAP Issues
purchase price return objective (hurdle rate) of 17% and a tax rate of 34%, the present value of the ... Return Objective: 17% FIT Rate: 34% Gross PVP @ Pretax GAAP Deferred GAAP Year Profit 17% Earnings FIT ...- Authors: J Duran, Charles D Friedstat, Bradley M Smith, Randall S Schuldt
- Date: Jan 1993
- Competency: External Forces & Industry Knowledge
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
-
GAAP for Mutuals
GAAP for Mutuals This session from the 1995 New Orleans Meeting covers FASB/AICPA pronouncements ... margins discounted at a rate of anywhere from 15% to 17%. Obvious- ly, if you set up an initial DAC such ...- Authors: Bruce E Lovett, Jeffrey Schlinsog, Bradley M Smith, Dionne McNamee
- Date: Apr 1995
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
-
GAAP for Nontraditional Long-Duration Contracts
GAAP for Nontraditional Long-Duration Contracts 17 interest rate at time of annuitization and ...- Authors: Edward Jarrett, Bradley M Smith, Laura J Hay
- Date: Sep 2003
- Competency: External Forces & Industry Knowledge
- Topics: Annuities>Variable annuities; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Public Policy