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  • Accounting For Internal Replacement Programs
    Accounting For Internal Replacement Programs Presented at May 1985 Spring Meeting. ... Anti-selection on mortality experience of residual block, New policies' appropriate lapse, mortality and interest ...

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    • Authors: Kriss Cloninger, Paul F Kolkman, Daniel J Kunesh, Howard L Rosen, Joseph A Sikora
    • Date: May 1985
    • Competency: External Forces & Industry Knowledge>External forces and business performance; Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
  • Purchase GAAP Issues
    GAAP for any company that's publicly traded in the U.S. I hope, by the end of my presentation, that you ... reserves. For instance, for universal life or annuity business that is subject to FAS 97, the benefit ...

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    • Authors: Howard L Rosen, Arthur C Schneider, Bradley M Smith
    • Date: May 1994
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
  • Whither Goes PVP?
    such as, in the examples below, 17 per- cent. Table 1 shows the impact of EITF Issue #92-9 on a block ... positive difference (rela- tively) in year 30. Table 2 shows the impact of EITF Issue #92-9 on a block ...

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    • Authors: S Michael McLaughlin, Howard L Rosen
    • Date: Oct 1999
    • Competency: External Forces & Industry Knowledge
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]