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  • Generally Accepted Accounting Principles GAAP Issues
    Generally Accepted Accounting Principles GAAP Issues This session from the 1995 SOA Boston Meeting ... Boston Meeting covers recent developments in the U.S. Topics include FASB and AICPA pronouncements such ...

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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]
  • Revised GAAP Accounting for Derivatives
    the latest adoption date would be January 1, 2000. The FASB made some key decisions at the outset ... conditions then they meet the exception. In the U.S., I think it usually takes three days for a security ...

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    • Authors: David Rogers, Michael Cairns, Kevin P Guckain
    • Date: Sep 1998
    • Competency: Technical Skills & Analytical Problem Solving
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
  • Current Topics in GAAP
    flavor for some of the issues that are on the table at the SEC and the AICPA and talk about some of ... or C. So, the AICPA formed a working group in 2000. I personally thought it would be a six-month working ...

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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]
  • Implications of the AcSEC Statement of Position for Nontraditional Products
    Implications of the AcSEC Statement of Position for Nontraditional Products Panelists at ... life and variable universal life are explored. Annuity reserves;Guaranteed minimum death benefits=GMDB;Life ...

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    • Authors: David Rogers, Vincent Y Y Tsang, Laura J Hay
    • Date: Jun 2004
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]