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  • Capitalizing On The Financial Reporting Process: What Does GAAP Tell US?
    Broesch: Life insurance companies use GAAP as a primary measure of their performance. I think in recent ... internal rate of return (IRR) as one of their primary performance measures. ROE is mechanically different ...

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    • Authors: Bruce Darling, Craig Reynolds, Anthony John Tokarz, Mary Broesch
    • Date: Jun 1998
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]