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  • Generally Accepted Accounting Principles GAAP Issues
    equity of $5,000, we come up with a pretax GAAP ROE of 17% in this example, In analyzing the ROE rate, we have ... Average GAAP equity $5,000 Pretax GAAP ROEPercentage 17% The ROE reports by line of business and distribution ...

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    • Authors: S Michael McLaughlin, Dennie W Pritchard, David Rogers, Michael Hughes
    • Date: Oct 1995
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
  • Current Topics in GAAP
    under Accounting Practices Bulletin (APB) 16 and 17, so FAS 141 is really just carrying that forward ... contracts. This SOP was Current Topics In GAAP 17 developed primarily to address various product ...

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    • Authors: Charles Carroll, John Morris, David Rogers, Phillip Shane Elenbaas, David M Brown
    • Date: Oct 2002
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]