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GAAP Issues/Fair Value Financial Reporting
If you think about a single premium deferred annuity, for example, at issue, cash comes in the door ... up some models for a single premium deferred annuity and a universal life product. We began to introduce ...- Authors: Glen Gammill, James Hohmann, Bradley M Smith, Stephen White, Dave Ficca
- Date: Jan 1994
- Competency: External Forces & Industry Knowledge
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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Accounting Issues For Insurance Companies
assumed interest. This is not done for lapse or mortality; why should it be done for interest? The one part ... (FASB), the main accountin_ rule-making body in the U.S. That pronouncement, FASB 60, essentially just restated ...- Authors: Grace V Dillingham, Douglas A Eckley, Glen Gammill, Norman E Hill, Clark Ramsey, Neal N Stanley
- Date: May 1983
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting
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Management Financial Statements For Mutual Companies
business, universal life, and various types of annuity business -- all with their own investment needs ... describe stock-life GAAP and its variations for annuity and universal life business, and many of these ...- Authors: Glen Gammill, Glenn H Gettier, Robert Stein, Joseph H Tan, Owen A. Reed, Henry R Ramsey
- Date: May 1985
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: Record of the Society of Actuaries
- Topics: Enterprise Risk Management>Financial management; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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Use of Generally Accepted Accounting Principles [GAAP] for Management Reporting
the deviation that has occurred from assumed mortality rates, the other is the deviation from the assumed ... Second, the claims deviation from the assumed mortality rates is based on the recast plan and the recast ...- Authors: Robert L Collett, Glen Gammill, Philip Polkinghorn, R Larry Warnock
- Date: May 1987
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]