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GAAP Acquisition Expense Amortization Methodology
GAAP Acquisition Expense Amortization Methodology This paper discusses three methods for the amortization of deferred acquisition expenses, DAC and the results when actual experience differs ...- Authors: Alan Goldberg, Thomas G Kabele, Lester Moskowitz, Claude Y Paquin, Joe B Pharr, Donald R Sondergeld
- Date: Oct 1978
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Transactions of the SOA
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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The Natural Reserve Concept and Life Insurance Earnings
The Natural Reserve Concept and Life Insurance Earnings This paper demonstrates some of the basic principles and concepts inherent in the use of natural reserves to adjust earnings and to ...- Authors: Joe B Pharr
- Date: May 1971
- Competency: Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: Transactions of the SOA
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Life Insurance>Reserves - Life Insurance
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The Purchase Accounting Quandry
The Purchase Accounting Quandry This article asks the question of how to account for the purchase of a life insurance company. It outlines first what the extreme possibilities are, and second, ...- Authors: Joe B Pharr
- Date: Feb 1983
- Competency: External Forces & Industry Knowledge
- Publication Name: The Actuary Magazine
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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The Natural Reserve Conceptand Life Insurance Earnings
The Natural Reserve Conceptand Life Insurance Earnings This paper is the first in the Transactions to address itself to the problem of general-purpose financial reporting for life insurance ...- Authors: Joe B Pharr
- Date: Oct 1999
- Competency: Technical Skills & Analytical Problem Solving
- Topics: Financial Reporting & Accounting
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Current Developments in Financial Reporting
Current Developments in Financial Reporting Panel discussion about GAAP and FASB considerations, and statutory accounting issues. From the 1978 Record of Society of Actuaries, Vol. 4, No. 2.- Authors: Fernand Bonnard, Glen Gammill, Wayne Kauth, Bruce E Nickerson, Joe B Pharr
- Date: May 1978
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting
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Digest of Smaller Company Forum
Digest of Smaller Company Forum This discussion at the 1968 Philadelphia Regional Meeting focuses on issues for smaller companies including expense analysis, adjusted earnings, variable ...- Authors: John C Bertram, Barry L Blazer, John M Bragg, Ralph E Edwards, Norman T Fuhlrodt, Harold Gilbert, Kenneth L Gittings, Melvin L Gold, Donald S Grubbs, John E Hearst, Clayton L Jackson, Wilford A Leonard, Bruce G Lindsay, Robert L Lindsay, John S Moyse, Joe B Pharr, Anna M Rappaport, Edwin E Stancik, Frederick S Townsend, Milton F Chauner, B Franklin Blair, W Gilbert Cook, Andrew M. Stiglitz
- Date: Apr 1968
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: Transactions of the SOA
- Topics: Annuities; Financial Reporting & Accounting; Life Insurance
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Current Developments in Financial Reporting
Current Developments in Financial Reporting Panel discussion about GAAP and FASB considerations, and statutory accounting issues. From the 1978 Record of Society of Actuaries, Vol. 4, No. 3.- Authors: John K Booth, Burton Jay, Joe B Pharr, Claire J Galloway
- Date: Jun 1978
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting
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Schedule for Amortization of Acquisition Costs Versus Amortization of Acquisition Costs by Use of Natural Reserve Factors
Schedule for Amortization of Acquisition Costs Versus Amortization of Acquisition Costs by Use of Natural Reserve Factors The purpose of this paper note is to highlight the similarities of ...- Authors: Joe B Pharr
- Date: Oct 1972
- Competency: External Forces & Industry Knowledge>Actuarial theory in business context; Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: Transactions of the SOA
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]