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  • U.S. GAAP Update
    probably the easiest implementation option for any direct writing company because at any time it's easy ... that if you do profits followed by losses on a direct basis, you have a reserve, and if you do it net ...

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    • Authors: Carol F Salomone, Darin Zimmerman, Patricia Matson
    • Date: Jun 2004
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Reinsurance>Coinsurance
  • Practical Issues Of Implementing The Draft SOP On Nontraditional Long-Duration Contracts
    Practical Issues Of Implementing The Draft SOP On Nontraditional Long-Duration Contracts ... separate account. Third, the contractholder has to direct the assets. For something like a variable annuity ...

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    • Authors: Robert Frasca, Carol F Salomone
    • Date: Sep 2002
    • Competency: External Forces & Industry Knowledge
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]