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  • Accounting Issues For Insurance Companies
    assumed interest. This is not done for lapse or mortality; why should it be done for interest? The one part ... (FASB), the main accountin_ rule-making body in the U.S. That pronouncement, FASB 60, essentially just restated ...

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    • Authors: Grace V Dillingham, Douglas A Eckley, Glen Gammill, Norman E Hill, Clark Ramsey, Neal N Stanley
    • Date: May 1983
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting