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Presenting Mutual Life Insurers' U.S. GAAP Results
Presenting Mutual Life Insurers' U.S. GAAP Results This paper documents how mutual company surplus ...- Authors: Daniel Case
- Date: Jan 1998
- Competency: External Forces & Industry Knowledge
- Publication Name: Actuarial Research Clearing House
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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A Uniform Approach to Accounting for Bond and Common Stock Investments
A Uniform Approach to Accounting for Bond and Common Stock Investments This paper considers two principles ... not vary according to the portion of the issuer's outstanding common stock which the investment ...- Authors: Daniel Case
- Date: Oct 1972
- Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: Transactions of the SOA
- Topics: Finance & Investments>Investments; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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Accounting for the Purchase of a Life Insurance Company
assumptions with respect to investment income, mortality, withdrawals, and expenses, and discounting these ... (~r) of $90. To further simplify the model, mortality, withdrawals, and expenses are ignored, that is ...- Authors: Stephen D Bickel, Daniel Case, Gary Corbett, W H Odell
- Date: Oct 1975
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: Transactions of the SOA
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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DO MUTUAL LIFE COMPANY STATEMENTS CONFORM TO GAAP
Canada's new Editorial Board mem- ber is David S. Williams, who has been serving this newsletter effectively ... report of the Task Force on Smoker/Non-Smoker Mortality. (Contint, ed on page 8) DO MUTUAL LIFE COMPANY ...- Authors: Daniel Case
- Date: Dec 1983
- Competency: External Forces & Industry Knowledge
- Publication Name: The Actuary Magazine
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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Trends In GAAP and Statutory Financial Statements
Trends In GAAP and Statutory Financial Statements This panel discussion, presented ... Statements This panel discussion, presented at the SOA's May 1976 Meeting in Houston, presented trends in GAAP ...- Authors: Stephen D Bickel, John H Biggs, Daniel Case, W H Odell
- Date: May 1976
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting
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Mutual Company GAAP: Doubly Different
conservatism employed. In particular, we think of the mortality and interest assumptions chosen under the two ... achieved, however, by employing conser- vative mortality and interest assumptions. The result will be ...- Authors: Daniel Case
- Date: Jun 1995
- Competency: Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: The Actuary Magazine
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]