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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 ...- 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
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Capital Management - The Big Picture
aspects of the capital manage- ment process. I will direct my comments to three specific areas of relevance: ... potential. In the capital marketplace at large, the primary sources of capital are debt and equity. Common ...- Authors: Shane A Chalke, Glen Gammill, David A Hall, Norman E Hill, Richard S Robertson
- Date: Oct 1989
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Record of the Society of Actuaries
- Topics: Finance & Investments>Capital management - Finance & Investments
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Luncheon Presentation: FASB: Past, Present and Future
FASB members up to now? And why should actuaries care? Since 1973, the FASB has been the designated ... and one former securities analyst. We have no direct staff. Our technical staff is organized by major ...- Authors: Glen Gammill, Robert Northcutt
- Date: Jan 1994
- Competency: External Forces & Industry Knowledge
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]
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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 ...- 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
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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 ...- 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
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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 ...- 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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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 ...- 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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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 ...- 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]
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Introduction and Overview
benefits, such as a disability or nursing home care benefit, and apply probabilities to their occurrence ... Whenever the SEC doesn't choose to, and FASB doesn't care to, the AICPA can issue SOPs, such as the new ...- Authors: Dwight K Bartlett, Glen Gammill, Donna Claire, Steven A Smith
- Date: Jan 1993
- Competency: External Forces & Industry Knowledge
- Topics: Actuarial Profession>Best practices; Public Policy
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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 ...- 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]