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  • GAAP Issues/Fair Value Financial Reporting
    income statement. They're basically going to be a direct adjustment in the equity section. You'll see a ... Emerging Issues Task Force. Specifically, the primary issues addressed were: 1. The discount rate used ...

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    • 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 for Nontraditional Long-Duration Contracts
    Now you have to use the SOP." The SOP doesn't care if you were deferring over a shorter period, over ... over straight line or over EGPs. It doesn't care what you were doing in the past. But you have a balance ...

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    • 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
  • GAAP Issues
    GAAP Issues This session from the 1993 Valuation Actuary Symposium covers emerging GAAP issues ... analysts, still use operating income as the primary measure of a company's performance. Including the ...

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    • 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]
  • Purchase GAAP Issues
    Purchase GAAP Issues 1994 SOA Spring Meeting, San Francisco. This session on Purchase GAAP accounting ... will be discussed by Howard. Specifically, the primary issues addressed were the discount rate used to ...

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    • 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]