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  • FAS 97 - Where Are We Now?
    fixed contract terms, and 3) interest is your primary revenue source, it would seem logical to solve ... deliberations of accounting procedures than it might for direct 1154 FAS 97 -- WHERE ARE WE NOW? issues. First ...

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    • Authors: Michael Eckman, R Thomas Herget, S Michael McLaughlin, Charles Underwood
    • Date: Oct 1989
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
  • Recoverability/Loss Recognition
    regard, it is worth noting that, unless a lot of care is used, adding margins to some assumptions for ... Remember, my company is a reinsurer only with no direct business, and what we do should be considered ...

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    • Authors: Steven H Mahan, Stephen A J Sedlak, Charles Underwood
    • Date: Jan 1992
    • Competency: Technical Skills & Analytical Problem Solving
    • Topics: Actuarial Profession>Standards of practice; Annuities; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Health & Disability; Life Insurance