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  • Presentation of Comprehensive Income Takes Center Stage: Illustrations of the application of the emerging standard on accounting for insurance contracts
    expanded margin is discussed in the first example. Table 1: Cash Flows Year 1 2 3 4 5 Premiums - beginning ... beginning of the year to the end of the year. Table 2 shows the calculation of the liability. CONTINUED ...

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    • Authors: James Milholland
    • Date: Jun 2012
    • Competency: Communication>Written communication; External Forces & Industry Knowledge>Actuarial methods in business operations
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting
  • Current Topics In Financial Reporting
    Panelists: DAVID R. JOHNSTON JAMES B. MILHOLLAND WAYNE S. UPTON, JR.* WILLIAM D. WARD Recorder: KEITH F. ... difference from statutory or GAAP accounting in the U.S. It divorces investment considerations from accounting ...

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    • Authors: Keith F Deviney, David R Johnston, James Milholland, William J Schreiner, Wayne S Upton, William D Ward
    • Date: May 1986
    • Competency: External Forces & Industry Knowledge>External forces and business performance
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting
  • Current Financial Reporting Topics in the United States
    "clarifying"the application of the Commissioners Annuity Reserve Valuation Method to so-called "CD annuities ... the level of mortality and expense guaranteed charges in variable products. The mortality and expense ...

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    • Authors: Arnold Dicke, Harold G Ingraham, James Milholland, Anthony Spano, L SS
    • Date: Apr 1990
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting