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  • Source-of-Earnings Analysis under FAS 97 Universal Life Accounting
    Source-of-Earnings Analysis under FAS 97 Universal Life Accounting This paper illustrates a procedure for analyzing the sources of profit under FAS 97 and suggests an analytical procedure for ...

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    • 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
  • Principles Regarding Provisions for Life Risks
    Principles Regarding Provisions for Life Risks The purpose of this statement is to describe principles and considerations regarding the provision made by insurance organizations relative to life ...

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    • Authors: Allan Brender, Daniel Case, Arnold Dicke, Carol Gramer, Stuart Klugman, Warren Luckner, Donald M Peterson, Joseph H Tan
    • Date: Oct 1995
    • Competency: Professional Values
    • Publication Name: Transactions of the SOA
    • Topics: Actuarial Profession>Best practices; Financial Reporting & Accounting
  • 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 Observations on the Effect of Unlocking Assumptions The report begins with Tan's paper ...

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    • 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]