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  • 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
  • Making Acquisitions for Stock: How Sweet It Is
    bought out, whether it’s for stock or not, your primary objective is price, right? You want to maximize ... In addition, you’re allowed to count certain direct out-of-pocket costs as part of the transaction ...

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    • Authors: Charles Carroll, Deborah Whitmore, Scott Littlejohn
    • Date: Sep 1999
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
    • Topics: Finance & Investments
  • Let's Make a Deal: Life and Health Mergers and Acquisitions
    will be very common if you're writing long-term care insurance, and if you're writing disability insurance ... done differently for a medical care provider, whether it's a managed- care operation or a regular indemnity-type ...

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    • Authors: Charles Carroll, Herbert E Goodfriend, William R Horbatt
    • Date: Jun 1998
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; External Forces & Industry Knowledge>Actuarial theory in business context; Strategic Insight and Integration>Big picture view; Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Publication Name: Record of the Society of Actuaries
    • Topics: Finance & Investments>Economic value; Modeling & Statistical Methods>Asset modeling; Modeling & Statistical Methods>Estimation methods