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  • The Financial Reporter, Issue No. 56, February 2004
    under International Financial Reporting Standards (IFRS). The IASB recently released Exposure Draft 5 (ED ... page 15 February 2004 | The Financial Reporter | 17 function a liability should be estab- lished in ...

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    • Authors: Jerry Enoch, Mark Freedman, David C Heavilin, Vincent Y Y Tsang, William Sayre, Ludovic Antony
    • Date: Feb 2004
    • Publication Name: The Financial Reporter
  • 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 ...

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    • 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]
  • 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 ...

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    • 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
  • Financial Reporter Newsletter, Issue 47, May 2004
    PM Page 16 May 2004 | The Financial Reporter | 17 Given the lack of clarity and guidance in DIG Issue ... Table 1 3305307_ ll.qxd 4/19/04 10:59 PM Page 17 TR Fixed Asset Approach (TRFX) = CS plus Cash ...

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    • Authors: Jerry Enoch, David C Heavilin, James W Lamson, Carol A Marler, Edward Robbins, Max Rudolph, Raymond Ted Schlude, Bradley M Smith, Vincent Y Y Tsang, Steven Lash, Rebecca Wang, Tara J P Hansen, Valentina A Isakina
    • Date: May 2004
    • Publication Name: The Financial Reporter
  • The Financial Reporter
    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 ...

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    • Authors: Michael Eckman, David C Heavilin, Thomas Nace, David C Scheinerman, Raymond Ted Schlude, Joseph Koltisko, Steven F Grondin, Mary S Saslow
    • Date: Sep 2001
    • Publication Name: The Financial Reporter
  • 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 ...

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    • 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]
  • The Financial Reporter
    for GMDB provisions by referring back to paragraph 17(b) of SFAS 97, which requires the establishment of ... Weiss DECEMBER 2001 THE FINANCIAL REPORTER PAGE 17 offensive approach of the new paradigm, another ...

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    • Authors: Armand de Palo, David C Heavilin, Paul Margus, Thomas Nace, Francis Sabatini, Barry L Shemin, Joseph Weiss
    • Date: Dec 2001
    • Publication Name: The Financial Reporter
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