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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
  • 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]