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  • Current Developments in Financial Reporting
    actuary that there will be sit- uations when special care should be exercised in considering the mate- riality ... seeks to assist the actuary in determining the primary user of his work under various cir- cumstances ...

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    • Authors: Fernand Bonnard, Glen Gammill, Wayne Kauth, Bruce E Nickerson, Joe B Pharr
    • Date: May 1978
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting
  • Professional Relationships With Certified Public Accountants
    theory of discounting deferred taxes. One of the primary reasons this approach has not received general ... insurance companies, typically had a close and direct personal relationship with their clients. With ...

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    • Authors: Glen Gammill, William Smith, Jarvis Farley, Blackburn H Hazlehurst, Randolph H. Waterfield
    • Date: Mar 1975
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Record of the Society of Actuaries
    • Topics: Actuarial Profession>Code of Conduct; Financial Reporting & Accounting
  • Independent Audit-An Accountant's Perspective
    third general standard deals with exercising due care in the audit process. Again, this standard requires ... statements on a GAAP basis, and this requirement is the primary driving force behind requiring audits. As you all ...

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    • Authors: Bruce Bengtson, Glen Gammill, Rod P Farrell, David D Real
    • Date: Apr 1991
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting
  • Financial Reporting Update
    Financial Reporting Update 1993 SOA Annual Meeting, New York. This session covered the ... but Glen has asked for a general overview. The primary financial regulation is done by the federal government ...

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    • Authors: Glen Gammill, Michael Kavanagh, Raymond Ted Schlude, Wayne S Upton, William C Freda
    • Date: Oct 1993
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting