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  • GAAP Issues
    purchase price return objective (hurdle rate) of 17% and a tax rate of 34%, the present value of the ... Return Objective: 17% FIT Rate: 34% Gross PVP @ Pretax GAAP Deferred GAAP Year Profit 17% Earnings FIT ...

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    • Authors: J Duran, Charles D Friedstat, Bradley M Smith, Randall S Schuldt
    • Date: Jan 1993
    • Competency: External Forces & Industry Knowledge
    • Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
  • GAAP Issues/Fair Value Reporting
    GAAP Issues/Fair ... ', ', ', : I I T~ '~, , , 1 3 5 7 9 11 13 15 17 19 21 23 25 27 29 Year CHART 3 Traditional ... ', : ', I I : I I I I ', 1 1 3 5 7 9 11 13 15 17 19 21 23 25 27 29 Year 251 1995 VALUATION ...

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    • Authors: J Duran, George Silos, James D Wallace
    • Date: Jan 1995
    • Competency: Technical Skills & Analytical Problem Solving
    • Topics: Financial Reporting & Accounting>Fair value accounting; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
  • Generally Accepted Accounting Principles GAAP for Mutuals
    .... i _1 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 1_ 19 20 21 22 23 24 25 Duration What if the latest ... _ 8 _7 6 k I 1 2 3 4 5 7 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 Duration Base7%discount ...

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    • Authors: J Duran, Phillip J Grigg, Thomas G Kabele, P Ware
    • Date: May 1995
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
  • GAAP/Purchase GAAP Issues
    GAAP/Purchase GAAP Issues 1996 Valuation Actuary Symposium. Topics discussed in this session on GAAP and purchase GAAP ... 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 s9o,9~ 83,246 7.f~33 6S,463 61 ...

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    • Authors: J Duran, Charles D Friedstat, Daniel J Kunesh, Edward Robbins
    • Date: Jan 1996
    • Competency: Technical Skills & Analytical Problem Solving
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]