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  • New GAAP Guidance Likely to Be Promulgated for Non-Traditional Products and Separate Accounts
    Saslow SEPTEMBER 2001 THE FINANCIAL REPORTER PAGE 17 with regard to the accounting for con- tracts with ... Products and Separate Accounts continued from page 17 SEPTEMBER 2001 THE FINANCIAL REPORTER PAGE 19 ...

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    • Authors: David C Scheinerman, Mary S Saslow
    • Date: Sep 2001
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
  • The Financial Reporter
    insurance contract under SFAS 97. Under paragraph 17 of the statement, the liability for this type of ... would most likely be calculated under sections 17(b) and 17(d) of SFAS 97 (as defined in SFAS 60). The rationale ...

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    • Authors: Michael Eckman, David C Heavilin, Thomas Nace, David C Scheinerman, Raymond Ted Schlude, Joseph Koltisko, Steven F Grondin, Mary S Saslow
    • Date: Sep 2001
    • Publication Name: The Financial Reporter