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GAAP Issues
on those issues and want to get up to speed, the IFRS 4, I believe, is the one that's most recently come ... is very helpful for understanding this material. IFRS 4 did clarify a few things. The definition of insurance ...- Authors: Craig Reynolds, David C Scheinerman, Darryl Wagner
- Date: Sep 2004
- Competency: External Forces & Industry Knowledge
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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New GAAP Guidance Likely to Be Promulgated for Non-Traditional Products and Separate Accounts
Saslow SEPTEMBER 2001 THE FINANCIAL REPORTER PAGE 17 with regard to the accounting for con- tracts with ... Products and Separate Accounts continued from page 17 SEPTEMBER 2001 THE FINANCIAL REPORTER PAGE 19 ...- Authors: David C Scheinerman, Mary S Saslow
- Date: Sep 2001
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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Draft SOP on Nontraditional Products: GMDB Reserve Requirements and Implications
23 16 23.06 1,662.23 0.00 1,685.28 0.29189 491.92 17 22.25 1,691.70 0.00 1,713.95 0.27027 463.23 18 21 ... Nontraditional Products: GMDB Reserve Requirements... 17 for the setting up of this liability. And I ...- Authors: Louis Lombardi, David C Scheinerman, Karen DeToro
- Date: May 2002
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: Record of the Society of Actuaries
- Topics: Actuarial Profession>Standards of practice; Annuities>Variable annuities; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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GAAP Issues
GAAP Issues 2003 Valuation Actuary Symposium, San Diego, CA. This open forum addressed current issues of ... VOBA and other intangible assets GAAP Issues 17 to effectively absorb that negative goodwill ...- Authors: Robert Frasca, David C Scheinerman, Laura J Hay, John F Bevacqua
- Date: Sep 2003
- Competency: External Forces & Industry Knowledge
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Public Policy