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  • Accounting Issues For Insurance Companies
    purchase accounting. Here two paths may be taken: the direct arguments discussed below, and indirect arguments ... second quarter. This approach con- siders the primary purpose of interim reporting to be an aid to estimating ...

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    • 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
  • GAAP Issues/Fair Value Financial Reporting
    income statement. They're basically going to be a direct adjustment in the equity section. You'll see a ... Emerging Issues Task Force. Specifically, the primary issues addressed were: 1. The discount rate used ...

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    • 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]
  • Use of Generally Accepted Accounting Principles [GAAP] for Management Reporting
    have statutory earnings. The next adjustment, if we care to make it and if it is consistent with the way ... performance, the better off we would be. I do not care what you call it. We want our financials to provide ...

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    • 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]
  • Management Financial Statements For Mutual Companies
    particular circumstances of each company. The primary management objectives heavily influence the specific ... GAAP, even if stock-life GAAP is adopted as the primary set of accounting principles. Many stock companies ...

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    • 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]