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Applying GAAP toGMDBs
insurance contract under SFAS 97. Under paragraph 17 of the statement, the liability for this type of ... would most likely be calculated under sections 17(b) and 17(d) of SFAS 97 (as defined in SFAS 60). The rationale ...- Authors: David C Heavilin
- Date: Sep 2001
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Annuities>Variable annuities; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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Practical Considerations for Implementing the New Statement of Position for Long Duration Contracts and for Separate Accounts –Part II
page 15 February 2004 | The Financial Reporter | 17 function a liability should be estab- lished in ... issue Practical Considerations ... | from page 17 February 2004 | The Financial Reporter | 19 to ...- Authors: David C Heavilin, Vincent Y Y Tsang
- Date: Feb 2004
- Competency: External Forces & Industry Knowledge>Actuarial theory in business context
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Reinsurance>Financial reporting for reinsurance
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VA GMDBs: Contemplating the Impactof the Proposed SOP on GAAP Income
VA GMDBs: Contemplating the Impactof the Proposed SOP on GAAP Income VA GMDBs: Contemplating ... for GMDB provisions by referring back to paragraph 17(b) of SFAS 97, which requires the establishment of ...- Authors: David C Heavilin
- Date: Dec 2001
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]