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Organizations That Impact the Financial Reporting World of Life Insurance Actuaries
issues addressed by the NAIC. The AICPA is the primary force that pushed for codification. When the ... insurance company matters, B Committee over health care organizations, and so forth. They all have Executive ...- Authors: William Carroll, R Thomas Herget, Daniel J Kunesh, Patrick J Shouvlin
- Date: Oct 1998
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting
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Accounting For Interest-Sensitive Products
FASB. There is a faction that believes that the primary purpose of financial statements is to reflect ... of the other board factions believes that the primary purpose of financial statements is to be meaningful ...- Authors: B F Dunn, Charles D Friedstat, Daniel J Kunesh, Linda S Need
- Date: May 1986
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: Record of the Society of Actuaries
- Topics: Annuities; Financial Reporting & Accounting; Life Insurance>Universal life
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New Actuarial Standards for Insurance Company Reporting in Canada
First year commissions are 50% of premiums, other direct first year expenses are 50% of premiums, indirect ... outset, I would like to state that GAAP has as its primary objective the proper matching of costs and revenues ...- Authors: Kenneth T Clark, Daniel J Kunesh, Robin B Leckie, Michael Rosenfelder
- Date: May 1978
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting; Public Policy
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International Valuation Systems: Keeping Up With the Jones/Chens/Muellers/Santos/Mourads
(Table 1). In each of the three countries, the primary regulatory authority is a federal authority. In ... it's not a liability; in fact it's not even a direct reflection of equity. It is disclosed, and it is ...- Authors: Daniel J Kunesh, Shirley Hwei-Chung Shao
- Date: Jun 1998
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting; Global Perspectives
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Measuring Interest Margins-Part 1-Asset Segmentation
through direct investment or through increasing the risk applicable to existing surplus. Direct investment ... for each segment. The working groups were to take care of the day-to-day business in the investment segment ...- Authors: David L Creswell, Scott S Hartz, Daniel J Kunesh
- Date: Jun 1990
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Finance & Investments>Asset allocation; Financial Reporting & Accounting
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The Forthcoming International Accounting Standards
the IAS as they impact some of his clients. My direct relationship with this topic is that I am currently ... (NASDAQ). It is informal in nature and has little direct enforcement power over the rules it sets for all ...- Authors: Sam Gutterman, Daniel J Kunesh
- Date: May 1999
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting
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Embedded [Economic] Value versus Fair Value versus U.S. GAAP
higher return than a term product, where the primary variability is really on mortality and not in the ... 113 and SFAS 120) remain operative and are the primary standards affecting the actuary's work. Then ...- Authors: Morris Chambers, Daniel J Kunesh, Kenneth LaSorella, Hubert B Mueller
- Date: May 2003
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting
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International Valuation Systems
International Valuation Systems At this session 4PD of the SOA Annual Meeting in New ... policyholders, AIDS, and things like that. OSFI, the primary insurance regulator, is responsible for prudential ...- Authors: Daniel J Kunesh, Shirley Hwei-Chung Shao, Edward Freeman
- Date: Oct 1998
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting; Global Perspectives
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Mergers and Acquisitions
may be okay for an acquired block or company, but care should be taken. The use of redundant statutory ... HGAAP or for other projection activity, and special care is needed in those situations to make sure that ...- Authors: Deborah A Gero, Daniel J Kunesh, Steven H Mahan
- Date: Sep 1997
- Competency: External Forces & Industry Knowledge
- Topics: Financial Reporting & Accounting