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FAS No. 97 Brings Sweeping Changes
FAS No. 97 Brings Sweeping Changes FASB's Statement of Financial Accounting Standards No. 97 contains wide-sweeping changes to the preparation of GAAP financials for insurance companies.- Authors: Mark Evans
- Date: Jul 1988
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: The Actuary Magazine
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Life Insurance>Universal life
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Amortizing Acquisition Expenses in Proportion to Premium Revenues
Amortizing Acquisition Expenses in Proportion to Premium Revenues This paper examines several methods for dynamically adjusting expense assets to reflect differences between actual and expected ...- Authors: Mark Evans
- Date: Oct 1988
- Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: Transactions of the SOA
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Life Insurance>Expenses - Life Insurance