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  • Application of Generally Accepted Accounting Principles to Annuities
    under method 3 is appropriate, particularly when a direct application of the principles in the AICPA audit ... years after the difference occurs. This is the direct result of using reserve factors expressed per ...

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    • Authors: Alan Dubin, Paul F Kolkman, Carol A Marler, Alfred Raws, Steven Sommer, Philip Velazquez
    • Date: Oct 1983
    • Competency: External Forces & Industry Knowledge>Actuarial theory in business context
    • Publication Name: Transactions of the SOA
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
  • Accounting For Internal Replacement Programs
    renewal insurance contracts. That, of course, is the primary criteria for determining that a cost is eligible ... result from the policies remaining in force. The primary reason for gains from this product is that there ...

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    • Authors: Kriss Cloninger, Paul F Kolkman, Daniel J Kunesh, Howard L Rosen, Joseph A Sikora
    • Date: May 1985
    • Competency: External Forces & Industry Knowledge>External forces and business performance; Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
  • Generally Accepted Accounting Principles Reserve Alternatives For New Products
    Generally Accepted Accounting Principles Reserve Alternatives For New Products This session from ... then I think that it would automatically be taken care of since the DAC in this approach is a balancing ...

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    • Authors: Charles Carroll, Douglas A Eckley, Paul F Kolkman, Charles A Nichols
    • Date: Oct 1984
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]