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  • Managing the Balance Sheet
    valuation dates, is reported below the line as a direct impact on retained earnings. Now we end up with ... MANAGING THE BALANCE SHEET I know stock analysts don't care for FAS 115 and how to reflect its impact in evaluating ...

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    • Authors: Joseph Dunn, R Thomas Herget, Norman E Hill, Christopher T Anderson
    • Date: May 1995
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Public Policy
  • NAIC Model Investment Act Update
    a lot of prepayment or extension risk. Is the primary risk associated with this particular fixed- income ... shows negative, that the hedging process would take care of the problem and thereby still conclude that cash-flow- ...

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    • Authors: Vincent Gallagher, Larry M Gorski, Joseph H Tan, Christopher T Anderson
    • Date: May 1994
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Record of the Society of Actuaries
    • Topics: Finance & Investments; Public Policy