1 - 3 of 3 results (0.66 seconds)
Sort By:
  • Management Financial Statements For Mutual Companies
    particular circumstances of each company. The primary management objectives heavily influence the specific ... GAAP, even if stock-life GAAP is adopted as the primary set of accounting principles. Many stock companies ...

    View Description

    • Authors: Glen Gammill, Glenn H Gettier, Robert Stein, Joseph H Tan, Owen A. Reed, Henry R Ramsey
    • Date: May 1985
    • Competency: External Forces & Industry Knowledge>External forces and business performance
    • Publication Name: Record of the Society of Actuaries
    • Topics: Enterprise Risk Management>Financial management; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
  • Source-of-Earnings Analysis under FAS 97 Universal Life Accounting
    Source-of-Earnings Analysis under FAS 97 Universal Life Accounting This paper illustrates a ... defined by FAS 97. The suggested procedure is a direct extension of source-of-earnings analysis. To help ...

    View Description

    • Authors: Joseph H Tan
    • Date: Oct 1989
    • Competency: External Forces & Industry Knowledge>External forces and business performance; 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>Universal life
  • Additional Source-of-Earnings Analysis Under FAS97 Universal Life Accounting and Some Observations on the Effect of Unlocking Assumptions
    Additional Source-of-Earnings Analysis Under FAS97 Universal Life Accounting and Some ... unlocking examples indicate that a company must use care in unlocking; the timing affects the amount of catch-up ...

    View Description

    • Authors: Michael Eckman, Joseph H Tan
    • Date: Oct 1990
    • Competency: Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Publication Name: Transactions of the SOA
    • Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]