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  • Current Topics in GAAP
    change your whole life contract to a long-term-care contract, and therefore, it's not an internal replacement ... contract—as long as the GMDB didn't become the primary benefit and everything else in the SOP was satisfied ...

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    • Authors: Charles Carroll, John Morris, David Rogers, Phillip Shane Elenbaas, David M Brown
    • Date: Oct 2002
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
  • Let's Make a Deal: Life and Health Mergers and Acquisitions
    Volume 24 EPS multiples and P/E multiples are the primary benchmarks used in the stock market. Herb, would ... namely, the stock or bond of the day. There is a direct correlation between turnover in Wall Street, commissions ...

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    • Authors: Charles Carroll, Herbert E Goodfriend, William R Horbatt
    • Date: Jun 1998
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Life Insurance
  • Accounting Alternatives For New Products
    not attractive, since the margins may not bear a direct relationship to the risks and functions performed ... Premiums probably are revenue for VLI. 3. Great care should be taken in setting assumptions for VLI, ...

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    • Authors: John W Brumbach, Charles Carroll, Douglas A Eckley, Dennis L Stanley, Michael Stein
    • Date: Apr 1985
    • Competency: External Forces & Industry Knowledge>External forces and business performance; Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting
  • Current Development In GAAP
    From my point of view, I look at three major or primary implications of these types of products on GAAP ... that the selection of such assumptions are the primary responsibility of the actuary and that the Academy ...

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    • Authors: David N Becker, Charles Carroll, Kriss Cloninger, Michael Eckman, Burton Jay, Theodore J Newton, H Ray Eanes
    • Date: May 1982
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
    • 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]; Financial Reporting & Accounting>Statutory accounting; Reinsurance>Financial reporting for reinsurance
  • Generally Accepted Accounting Principles Reserve Alternatives For New Products
    Generally Accepted Accounting Principles Reserve Alternatives For New Products This session from ... then I think that it would automatically be taken care of since the DAC in this approach is a balancing ...

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    • Authors: Charles Carroll, Douglas A Eckley, Paul F Kolkman, Charles A Nichols
    • Date: Oct 1984
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]