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  • GAAP Accounting for Equity-Indexed Products
    GAAP Accounting for Equity-Indexed Products 1998 Valuation Actuary Symposium. The speakers provided an overview of the GAAP accounting prior to SFAS 133, an example of that guidance and how ...

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    • Authors: Cherri R Divin, James P Greaton, Michael Hughes
    • Date: Jan 1998
    • Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
    • Topics: Annuities>Equity-indexed annuities; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
  • Actuarial Guideline XXXIV
    Actuarial Guideline XXXIV Discusses how AG 34 provides a clarification of CARVM for variable annuities with MGDB’s. Annuity reserves;Annuity valuation;Financial reporting;Statutory accounting; ...

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    • Authors: Cherri R Divin
    • Date: May 1999
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
    • Publication Name: Small Talk
    • Topics: Annuities>Reserves - Annuities; Annuities>Variable annuities; Financial Reporting & Accounting>Statutory accounting
  • GAAP Accounting For Derivatives: SFAS 133
    GAAP Accounting For Derivatives: SFAS 133 Attendees will hear a brief summary of the major requirements of the Statement of Financial Accounting Standards No. 133, Accounting for Derivative ...

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    • Authors: Cherri R Divin, Application Administrator, Deborah Whitmore
    • Date: Oct 2001
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]