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  • Purchase GAAP
    board. They have experience in many deals and direct contact with the target's investment banker. They've ... consistent with the way you view operating expenses and direct cost for maintenance. Those expense rates that ...

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    • Authors: Michael Eckman, Daniel J Kunesh, James Milholland
    • Date: Oct 2000
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
    • Publication Name: Record of the Society of Actuaries
    • Topics: Actuarial Profession>Standards of practice; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
  • Current Development In GAAP
    From my point of view, I look at three major or primary implications of these types of products on GAAP ... that the selection of such assumptions are the primary responsibility of the actuary and that the Academy ...

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    • Authors: David N Becker, Charles Carroll, Kriss Cloninger, Michael Eckman, Burton Jay, Theodore J Newton, H Ray Eanes
    • Date: May 1982
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting; Reinsurance>Financial reporting for reinsurance
  • A Policy-Year Model for GAAP Valuation of Coinsurance and Modified Coinsurance
    of twenty years and the premium-paying period, care must be taken not to overstate the GAAP profit ... reinsurer, and the costs are the expenses of the direct writer. Since the business is coinsured, insurance ...

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    • Authors: David N Becker, Michael Eckman
    • Date: Jan 1981
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: Transactions of the SOA
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Modeling & Statistical Methods; Reinsurance>Coinsurance
  • FAS 97 - Where Are We Now?
    fixed contract terms, and 3) interest is your primary revenue source, it would seem logical to solve ... deliberations of accounting procedures than it might for direct 1154 FAS 97 -- WHERE ARE WE NOW? issues. First ...

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    • Authors: Michael Eckman, R Thomas Herget, S Michael McLaughlin, Charles Underwood
    • Date: Oct 1989
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
  • GAAP Accounting for Life Insurance Acquisitions
    PVFP at 12/31/XX and latest available date for direct and reinsured business indicating the reserve ... reserves at 12/31/XX and latest available date for direct and reinsured business indicating the reserve ...

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    • Authors: Michael Eckman, Scott A McAlpine
    • Date: Sep 1998
    • Competency: Technical Skills & Analytical Problem Solving
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
  • Additional Source-of-Earnings Analysis Under FAS97 Universal Life Accounting and Some Observations on the Effect of Unlocking Assumptions
    Additional Source-of-Earnings Analysis Under FAS97 Universal Life Accounting and Some ... unlocking examples indicate that a company must use care in unlocking; the timing affects the amount of catch-up ...

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    • Authors: Michael Eckman, Joseph H Tan
    • Date: Oct 1990
    • Competency: Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Publication Name: Transactions of the SOA
    • Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]