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  • Variable Annuity DAC: A Survey of Current Practice
    Variable Annuity DAC: A Survey of Current Practice Variable Annuity DAC: A Survey of Current Practice by Laura ... Elizabeth Rogalin from The Financial Reporter, December 2002, Issue No. 51. Examines the DAC calculation for ...

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    • Authors: Laura J Hay, Elizabeth Rogalin
    • Date: Dec 2002
    • Competency: External Forces & Industry Knowledge>External forces and business performance
    • Publication Name: The Financial Reporter
    • Topics: Annuities>Variable annuities; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
  • The Financial Reporter
    The Financial Reporter Full version of The Financial Reporter, Issue 51, December 2002. 25580 12/1/2002 ...

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    • Authors: Frank Buck, Jerry Enoch, Frank S Irish, Edward Robbins, Raymond Ted Schlude, Laura J Hay, Keith Dall, John F Bevacqua, Elizabeth Rogalin
    • Date: Dec 2002
    • Publication Name: The Financial Reporter
  • Changes to DAC: Some Things You Want to Know About ASU 2010-26
    2010-26: the new Financial Accounting Standards Board FASB guidance which changes the definition of costs ... costs related to the acquisition of new and renewal insurance contracts that can be capitalized. Acquisition ...

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    • Authors: Larry Gulleen, Marina Adelsky, Elizabeth Rogalin
    • Date: Sep 2011
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]