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Statutory, GAAP and Tax Issues
from future revenues. Second, the allocation of mortality, expenses and investment income to the lines of ... expenses;Deferred acquisition cost=DAC;Life and annuity expenses; 18494 9/1/1990 12:00:00 AM ...- Authors: John T Glass, John T Zellner
- Date: Sep 1990
- Competency: External Forces & Industry Knowledge
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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GAAP Recoverability Issues for Interest-Sensitive Products
GAAP Recoverability Issues for Interest-Sensitive Products Discusses: [1] the ... premium-deficiency testing and the modification of interest, mortality, and expense margins to satisfy the question of ...- Authors: Ian M Charlton, Robert Crompton, John T Glass, William P Morrow
- Date: Jun 1988
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]