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  • 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]
  • Pricing in a Return-on-Equity Environment
    Pricing in a Return-on-Equity Environment This paper will use a sample example to examine ... referred to by Mr. Becker, ROI should be used as a primary profit objective when a company's limiting resource ...

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    • Authors: David N Becker, David Ingram, Claude Y Paquin, Bradley M Smith, Donald R Sondergeld, Charlie T Whitley
    • Date: Oct 1987
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: Transactions of the SOA
    • Topics: Life Insurance>Pricing - Life Insurance