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  • Financial Reporting For New Generation Life And Annuity Products
    both side-tracking the Academy Committee from its direct course, but at the same time advancing its cause ... Therefore, you'll be in conflict with one of the primary tenets of GAAP because even if you take a conservative ...

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    • Authors: Kriss Cloninger, Sue Collins, Frank Klinzman, Jan Pollnow, Virgil Wagner
    • Date: Apr 1984
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting
  • GAAP Accounting for Reinsurance Accepted
    Accordingly, many pro- cedures which are applicable to direct insurance are also applicable here. However, the ... with revenue? The above reasoning would apply to direct business where the premiums vary, as in graded ...

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    • Authors: Frank Klinzman, Richard S Robertson
    • Date: Oct 1975
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Publication Name: Transactions of the SOA
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Reinsurance>Financial reporting for reinsurance; Reinsurance>Reserving - Reinsurance