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GAAP Issues - General
GAAP Issues - General ... is an open forum, session number 11OF, from the 2000 Valuation Actuary Symposium, held September 14-15 ... reporting;Deferred acquisition cost=DAC; 18032 9/1/2000 12:00:00 AM ...- Authors: Alastair G Longley-Cook, John Morris, David White, Gregory Smith
- Date: Sep 2000
- Competency: External Forces & Industry Knowledge
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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AICPA Releases SOP 05-1: Accounting by Insurance Enterprises for Deferred Acquisition Costs in Connection With Modifications or Exchanges of Insurance Contracts
Morris L I F E I N S U R A N C E C O M PA N Y F I N A N C I A L R E P O R T I N G S E C T I O N “A KNOWLEDGE ... adding a general account option to a variable annuity, or of adding a second driver on an auto policy ...- Authors: John Morris
- Date: Mar 2006
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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Recognition of Sales Inducement and Policy Exchange Credits Under GAAP
Exchange Credits Under GAAP The life insurance and annuity marketplace is experiencing fierce competition ... Session 100PD of the Toronto Spring Meeting. Annuity valuation;Life valuation;Securities and Exchange ...- Authors: John B Kleiman, John Morris, Mary S Saslow, Daniel C Gifford
- Date: Jun 2001
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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Current Topics in GAAP
flavor for some of the issues that are on the table at the SEC and the AICPA and talk about some of ... or C. So, the AICPA formed a working group in 2000. I personally thought it would be a six-month working ...- Authors: Charles Carroll, John Morris, David Rogers, Phillip Shane Elenbaas, David M Brown
- Date: Oct 2002
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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Current Events - GAAP
Current Events - GAAP The panelists at this session of the SOA 2003 Washington, DC Spring Meeting ... SEC are also discussed. Acquisition expenses;Annuity reserves;Asset valuation;Derivatives;Life rese ...- Authors: John Morris, Michael Hughes, Jason Morton, Deborah Whitmore
- Date: May 2003
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]