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  • Anatomy of an Earned-Interest Rate
    The overall summary is that for statutory the primary accounting concepts deal with balance sheet solvency ... assessments to determine whether an impairment and direct write-down would be required. For the IMR, I'd ...

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    • Authors: Paul A Hekman, R Thomas Herget, Thomas R Kochis, Lawrence R Zeno
    • Date: Jun 1997
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: Record of the Society of Actuaries
    • Topics: Finance & Investments; Financial Reporting & Accounting