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  • Current Development In GAAP
    From my point of view, I look at three major or primary implications of these types of products on GAAP ... that the selection of such assumptions are the primary responsibility of the actuary and that the Academy ...

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    • Authors: David N Becker, Charles Carroll, Kriss Cloninger, Michael Eckman, Burton Jay, Theodore J Newton, H Ray Eanes
    • Date: May 1982
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting; Reinsurance>Financial reporting for reinsurance
  • Financial Reporting For New Generation Life And Annuity Products
    both side-tracking the Academy Committee from its direct course, but at the same time advancing its cause ... Therefore, you'll be in conflict with one of the primary tenets of GAAP because even if you take a conservative ...

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    • Authors: Kriss Cloninger, Sue Collins, Frank Klinzman, Jan Pollnow, Virgil Wagner
    • Date: Apr 1984
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting
  • GAAP for Nonguaranteed-Premium Life Insurance
    types of coverage. POLICY CHARACTERISTICS The primary difference between the NGP contract and the participating ... fundamental purposes served by that principle. The primary objective of a company's financial statement to ...

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    • Authors: Kriss Cloninger
    • Date: Jan 1981
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Transactions of the SOA
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Life Insurance
  • Accounting For Internal Replacement Programs
    renewal insurance contracts. That, of course, is the primary criteria for determining that a cost is eligible ... result from the policies remaining in force. The primary reason for gains from this product is that there ...

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    • Authors: Kriss Cloninger, Paul F Kolkman, Daniel J Kunesh, Howard L Rosen, Joseph A Sikora
    • Date: May 1985
    • Competency: External Forces & Industry Knowledge>External forces and business performance; 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]
  • Mutual Company GAAP
    Mutual Company GAAP This session at the SOA 1990 Hartford Spring Meeting is about mutual ... that you need to load up your assumptions to take care of adverse deviation, so there is always a tug-of-war ...

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    • Authors: Kriss Cloninger, Calvert A Jared, Robert LaLonde, Edward Robbins
    • Date: Apr 1990
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]