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  • Meeting the Needs for Financial Information
    discussion. I will cover three topics: (1) the primary need for statutory statements - keeping track of ... column would show the income statement for all direct business before any reinsurance. The second column ...

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    • Authors: Bruce Darling, Michael E Mateja, R Stephen Radcliffe
    • Date: Oct 1992
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Strategic Insight and Integration>Effective decision-making; Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting; Public Policy
  • Capitalizing On The Financial Reporting Process: What Does GAAP Tell US?
    Broesch: Life insurance companies use GAAP as a primary measure of their performance. I think in recent ... internal rate of return (IRR) as one of their primary performance measures. ROE is mechanically different ...

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    • Authors: Bruce Darling, Craig Reynolds, Anthony John Tokarz, Mary Broesch
    • Date: Jun 1998
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]