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  • GAAP Issues
    this is a really strange situation. You have the direct contract, but you couldn't set up a liability ... that the additional benefits do not become the primary benefits of the replacement contract. An example ...

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    • Authors: Robert Frasca, David C Scheinerman, Laura J Hay, John F Bevacqua
    • Date: Sep 2003
    • Competency: External Forces & Industry Knowledge
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Public Policy
  • A Letter from the Chairperson...GAAP ROE: Exactly How Meaningful Is It?
    A Letter from the Chairperson...GAAP ROE: Exactly How Meaningful Is It? Discussion of how meaningful ... may be conceptually viewed as consisting of four primary components: (1) unamortized deferred acquisition ...

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    • Authors: John F Bevacqua
    • Date: Mar 2003
    • Competency: External Forces & Industry Knowledge>External forces and business performance; Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Publication Name: The Financial Reporter
    • Topics: Finance & Investments>Capital management - Finance & Investments; Finance & Investments>Embedded value; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]