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  • Revenue Recognition, Part 2: Earned Premiums and Experience Deviations
    Revenue Recognition, Part 2: Earned Premiums and Experience Deviations Feature article, ... Accounting Standards Board’s (IASB) and of the Financial Accounting Standards Board’s (FASB) approach to revenue ...

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    • Authors: James Milholland
    • Date: Sep 2012
    • Competency: External Forces & Industry Knowledge>External forces and business performance
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
  • General Accepted Accounting Principles 'GAAP' Implementation Implementation Issues
    using statutory results and using traditional mortality and persistency studies. Coming from a stock ... underwriting practices that might impact experience on mortality on new business. Another example would be management ...

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    • Authors: Application Administrator, Mary Ann H Peltier, James Milholland, Ronald Takemoto
    • Date: Oct 1996
    • Competency: External Forces & Industry Knowledge>External forces and business performance; Strategic Insight and Integration>Management partnership
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
  • 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
  • Report on the Los Angeles Meeting of the IAA
    key respects. Actuaries in Canadian companies and U.S. actuaries working for foreign-owned companies, ... for example, will use IFRS. Actuaries for U.S. companies will use US GAAP. To be sure, US GAAP will ...

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    • Authors: James Milholland
    • Date: Sep 2012
    • Competency: External Forces & Industry Knowledge>External forces and business performance
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>International Accounting Standards Board [IASB]