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  • Ask The Experts
    credits, which are greater than the respective direct reserve, be handled? Should they simply be calculated ... calculated and posted? Should they be capped at the direct reserve? If they’re capped, should it be in the ...

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    • Authors: Frank M Amrine, Andrew Bodine, Armand de Palo, Mark Freedman, Charles D Friedstat, James P Greaton, Meredith Ratajczak, William J Schreiner, Stephen N Steinig
    • Date: Nov 2001
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Technical Skills & Analytical Problem Solving>Problem analysis and definition; Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Topics: Actuarial Profession>Standards of practice; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting; Financial Reporting & Accounting>Tax accounting; Public Policy
  • GAAP for Mutuals - Current Status
    This was not a preferred result for us, and the primary reason for this is that even though it did have ... inadequate and that would be a very difficult task. Care should also be taken finding an additional GAAP ...

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    • Authors: Application Administrator, Charles D Friedstat, Mark Hopfinger, Edward Robbins
    • Date: Jun 1996
    • 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]
  • 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]
  • GAAP/Purchase GAAP Issues
    GAAP/Purchase GAAP Issues 1996 Valuation Actuary Symposium. Topics discussed in this session on GAAP ... 16). This has been the guiding light and the primary source for all aspects of purchase accounting.

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    • Authors: J Duran, Charles D Friedstat, Daniel J Kunesh, Edward Robbins
    • Date: Jan 1996
    • Competency: Technical Skills & Analytical Problem Solving
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]