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  • Generally Accepted Accounting Principles: Implications for Mutual Insurance Holding Companies and Demutualizations
    variation than reserves are and, thus, require much more care in determination and analysis, especially for ... of the business. An obvious point is that much care needs to be taken with DAC unlocking, especially ...

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    • Authors: Alan Brinkman, Jason Morton, Ed Morrissey
    • Date: May 1999
    • Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]