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  • New Lines Of Business In An Established Company
    There I mentioned that it has been said that the primary job of management is to manage capital and that ... lines of business that a company generates, not by direct entry, but by acquiring another entity in that ...

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    • Authors: James H Charles, Michael Cowell, Larry R Robinson, Donald R Sondergeld, Nancy Stockmeyer
    • Date: Apr 1983
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
  • Earnings and the Internal Rate of Return Measurement of Profit
    simple ones that were chosen to demonstrate IRRMA. Care should be taken to avoid generalizing after making ... assumed yield on the noninsurance surplus account. Care should be taken in drawing any conclusions regarding ...

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    • Authors: Richard S Robertson, Donald R Sondergeld
    • Date: Oct 1974
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Publication Name: Transactions of the SOA
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Life Insurance>Pricing - Life Insurance
  • A Comparison of Alternative Generally Accepted Accounting Principles GAAP Methodologies for Universal Life
    integral parts of the re- serving mechanism, whose primary (if not sole) purpose is to cause profit to be ... factors not explicitly mentioned in the paper. The primary issue here is that Mr. McLaughlin related earnings ...

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    • Authors: Mark Evans, S Michael McLaughlin, Donald R Sondergeld
    • Date: Oct 1987
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: Transactions of the SOA
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
  • GAAP Acquisition Expense Amortization Methodology
    GAAP Acquisition Expense Amortization Methodology This paper discusses three methods ... principal points made in the discussions, with further direct reference to the discussions suggested as circumstances ...

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    • Authors: Alan Goldberg, Thomas G Kabele, Lester Moskowitz, Claude Y Paquin, Joe B Pharr, Donald R Sondergeld
    • Date: Oct 1978
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: Transactions of the SOA
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]