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  • Generally Accepted Accounting Principles GAAP for Mutuals
    LAPSES/DOUBLESPREAD -__ Grt_ssmargins 1 ;t 3 4 S 6 7 8 9 10t11213 141516171819 20 2122 23 24 25 25 ... a net level premium reserve based on expected mortality but we don't expect these reserves to be material ...

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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
    immediate annuities (SPIAs) that have significant mortality risks. So they're classified under FAS 60 and ... reserve with current best-estimate assumptions for mortality, administrative expenses, and interest (which ...

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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]
  • GAAP Issues
    GAAP Issues ... 6 GAAP Issues Charles D. Friedstat Randall S. Schuldt J. Peter Duran Bradley M. Smith ... developments. 285 GAAP ISSUES MR. RANDALL S. SCtRJI.,DT: I am going to address some of the issues ...

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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 for Mutuals
    spokespersonwill give a report from the table on what that table has come up with. It can be questions ... you, as a sponsoring company that sells variable annuity (VA) or variable life (VL) products, to file financials ...

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    • Authors: Thomas Burke, J Duran, Julie Curry, Edward M Kline
    • 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]
  • GAAP Issues/Fair Value Reporting
    insurance industry for the eastern part of the U.S. Jim is a member of the Academy Committee on Life ... assumes a ten-year certain single premium immediate annuity (SPIA) with benefit payments extending over 30 ...

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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]