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  • GAAP in Practice
    fully amortized; Premium-paying period, n < m; Mortality rate during tth policy year; Withdrawal rate ... following assumptions: 1. Mortality: 1955-60 Basic Select and Ultimate Mortality Table--Males. 2. Withdrawals: ...

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    • Authors: Clayton A Cardinal, Melvin L Gold, Frederick S Townsend, Paul L Weichert
    • Date: Oct 1973
    • 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
    • Publication Name: Transactions of the SOA
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
  • On Theories On GAAP Conversion
    tell us’ &hat. the ‘objectives of financial statem&$s.‘:are. ,When .it does this, and does it correctly ... ds, :,I? Y’bCLirw I ‘, _’ :,: ,, :<I I : Y-( :(,S) &&W wouJd have us.,, be!ieve .rtllab~~~~lpr~~iin ...

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    • Authors: Clayton A Cardinal
    • Date: Jan 1978
    • Competency: External Forces & Industry Knowledge; Results-Oriented Solutions>Actionable recommendations
    • Publication Name: The Actuary Magazine
    • Topics: Finance & Investments>Asset liability management; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
  • General Purpose Financial Statement Insurance Reserve
    General Purpose Financial Statement Insurance Reserve Article from The Actuary, June ... 1972 – volume 6 - Issue 6 that sets forth the writer’s opinion of that which constitutes a proper insurance ...

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    • Authors: Clayton A Cardinal
    • Date: Jun 1972
    • Competency: Technical Skills & Analytical Problem Solving>Innovative solutions
    • Publication Name: The Actuary Magazine
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
  • Trends In GAAP And Statutory Financial Statements
    STATUTORY FINANCIAL STATEMENTS Moderator: RICHARD S. ROBERTSON. Panelists: CLAYTON A. CARDINAL, ELLIS ... 9. Asset valuation 10. Materiality MR. RICHARD S. ROBERTSON: There is no way that we are going to be ...

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    • Authors: Clayton A Cardinal, Ellis D Flinn, Richard S Robertson, Paul E Sarnoff
    • Date: Jun 1976
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting