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Unintended Consequences of FAS 113 Reinsurance Accounting for Long Duration Contracts
as DAC amortization, generally as a function of direct (gross of reinsurance) EGPs. Under Method 2, ... = Present value of (Rein CF) / Present value (Direct EGPs) The present values include both actual cash ...- Authors: Rod Bubke, Katie Cantor, Larry Gulleen
- Date: Jun 2014
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
- Publication Name: The Future Actuary
- Topics: Reinsurance>Financial reporting for reinsurance
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Changes to DAC: Some Things You Want to Know About ASU 2010-26
Changes to DAC: Some Things You Want to Know About ASU 2010-26 Feature article discussing ASU ... based on the following criteria: • Incremental direct costs that are essential to contract acquisition ...- Authors: Larry Gulleen, Marina Adelsky, Elizabeth Rogalin
- Date: Sep 2011
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]