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  • Accounting For Internal Replacement Programs
    policies' unamortized acquisition costs, Capitalizing additional acquisition costs for new policies, Anti-selection ... Anti-selection on mortality experience of residual block, New policies' appropriate lapse, mortality and ...

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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]
  • Generally Accepted Accounting Principles 'GAAP' Margins For Adverse Deviation
    This session discussed: Applicable American Academy of Actuaries financial reporting recommendations, Techniques ... Appropriate margins under internal replacement programs, GAAP earnings impact of various methods for ...

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    • Authors: Kriss Cloninger, Douglas A Eckley, Norman E Hill, Floyd Martin
    • 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]
  • Auditing Of Life Insurance Companies
    Auditing Of Life Insurance Companies Presented at June 1986 Spring Meeting. This session discussion ... about current developments in the United States and Canada, wording of opinions and certificates from ...

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    • Authors: Kriss Cloninger, Howard L Robinson, William Schnaer
    • Date: Jun 1986
    • Competency: External Forces & Industry Knowledge>External forces and business performance
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]