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  • Accounting For Internal Replacement Programs
    policies' unamortized acquisition costs, Capitalizing additional acquisition costs for new policies, Anti-selection ... Anti-selection on mortality experience of residual block, New policies' appropriate lapse, mortality and ...

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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
    Purchase GAAP Issues 1994 SOA Spring Meeting, San Francisco. This session on Purchase GAAP ... related topics currently under discussion by the Emerging Issues Task Force of FASB. Financial Accounting ...

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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?
    changed the nature of the work nec- essary to support the life insurance industry more than the advent ... advent of generally accepted accounting principles (GAAP) in 1972. For it was in December of that year.

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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]