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Implementation Issues Arising from SOP 05-1
Implementation Issues Arising from SOP 05-1 In September 2005, the AICPA issued SOP 05-1, Accounting by Insurance Enterprises for Deferred Acquisition Costs in Connection with Modifications or ...- Authors: Patricia Matson, ANDY FERRIS
- Date: Sep 2006
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Actuarial Profession>Standards of practice; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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Payout Annuities Under GAAP [Basic]
Payout Annuities Under GAAP [Basic] Excel spreadsheet showing immediate annuity example of GAAP benefit reserves and Unearned Revenue Liability calculation from the U.S. GAAP & IFRS: Today ...- Authors: Patricia Matson
- Date: Sep 2010
- Competency: Technical Skills & Analytical Problem Solving
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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GAAP Reserves & Sales Inducements under SOP 03-
GAAP Reserves & Sales Inducements under SOP 03- This teaching session at the 2004 Valuation Actuary Symposium covers the practical aspects of implementing GAAP reserves and sales ...- Authors: Robert Frasca, Darryl Wagner, Patricia Matson
- Date: Oct 2004
- Competency: Technical Skills & Analytical Problem Solving
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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Payout Annuities Under GAAP
Payout Annuities Under GAAP Excel spreadsheet example of GAAP calculations for an immediate annuity showing benefit reserves, DAC, and Unearned Revenue Liability [URL] from the 2010 U.S. GAAP ...- Authors: Patricia Matson
- Date: Sep 2010
- Competency: Technical Skills & Analytical Problem Solving
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]