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Applying GAAP toGMDBs
Applying GAAP toGMDBs Applying GAAP to GMDBs in Variable Annuities. by Karen Sasveld and David ... Financial Reporter, September 2001, Issue No. 47. Annuity reserves;Guaranteed minimum death benefits=GMDB; ...- 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
Practical Considerations for Implementing the New Statement of Position for Long ... Accounts – Accounting standards;Acquisition expenses;Annuity reserves;Assumptions;Coinsurance;Discount rates=Interest ...- 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
THE FINANCIAL REPORTER DECEMBER 2001PAGE 10 A s discussed in a previousissue of the FinancialReporter ... guidance for making this determination for variable annuity prod- ucts. Under the provisions of the SOP, classification ...- 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]