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  • Current Issues for Mutual Company GAAP
    even though management may be using GAAP as a primary tool. The companies must continue to focus on ... The reason I say that is if GAAP becomes the primary basis, the attention is given to that basis of ...

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    • Authors: Harold J Darak, Kenneth LaSorella, Louis Weisz, Lynn Pogas, Albert J Reznicek
    • Date: May 1999
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
  • Accounting for Policyholder Dividends
    Accounting for Policyholder Dividends This panel discussion session explored alternative methods ... insurance company. Those are basically the two primary methods of converting: the distribution form of ...

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    • Authors: Kenneth LaSorella, Darryl Wagner, Patricia Matson, Brian Purves
    • Date: Oct 2001
    • Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Public Policy