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  • GAAP Issues
    this is a really strange situation. You have the direct contract, but you couldn't set up a liability ... that the additional benefits do not become the primary benefits of the replacement contract. An example ...

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    • 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
  • GAAP Issues
    of the accounting-related issues. I don't really care much whether something has separate account or ... interest rates on liability valuation that takes care of some of the mismatch issues. Also it suggests ...

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    • 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]