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  • Purchase Accounting: To Defer or Not to Defer?
    yield and current best estimate assumptions for mortality and lapse; FAS 97 reserves remain at account ... follows is based on a FAS 97 product with heaped TABLE 1 renewal commissions, this commission structure ...

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    • Authors: Julie Curry
    • Date: Oct 1999
    • Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
  • GAAP for Mutuals
    spokespersonwill give a report from the table on what that table has come up with. It can be questions ... you, as a sponsoring company that sells variable annuity (VA) or variable life (VL) products, to file financials ...

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    • Authors: Thomas Burke, J Duran, Julie Curry, Edward M Kline
    • Date: May 1994
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]