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  • SFAS 97
    SFAS 97 1993 SOA Spring Meeting, Boston. This session is about SFAS 97 which is fundamentally focused on the gross profit stream of products like universal life and deferred annuities.

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    • Authors: Bruce Darling, Marvin Ehly, Edward John Mullen, Craig Reynolds, Howard L Rosen
    • Date: May 1993
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]
  • Whither Goes PVP?
    Whither Goes PVP? This monograph discusses Present Value Profits PVP with respect to purchase accounting. From Financial Reporting Section Monograph, AS99-1. Accounting standards; 8250 10/1/1999 ...

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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]
  • Purchase GAAP Issues
    Purchase GAAP Issues 1994 SOA Spring Meeting, San Francisco. This session on Purchase GAAP accounting provides insight on related topics currently under discussion by the Emerging Issues Task ...

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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]
  • FAS 97
    FAS 97 1993 SOA Meeting, Quebec. This session is about FAS 97 including assumption setting, timing issues, unlocking of assumptions and restatement of unamortized acquisition costs, purchase ...

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    • Authors: Errol Cramer, Howard L Rosen, Eric Schuering
    • Date: Jun 1993
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]