1 - 2 of 2 results (0.34 seconds)
Sort By:
  • 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 ...

    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 Observations on the Effect of Unlocking Assumptions The report begins with Tan's paper ...

    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]