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Organizations That Impact the Financial Reporting World of Life Insurance Actuaries
issues addressed by the NAIC. The AICPA is the primary force that pushed for codification. When the ... insurance company matters, B Committee over health care organizations, and so forth. They all have Executive ...- Authors: William Carroll, R Thomas Herget, Daniel J Kunesh, Patrick J Shouvlin
- Date: Oct 1998
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting
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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 ...- 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
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Sarbanes-Oxley Compliance: Ready or Not, Here It Comes
segregation of duties, safeguarding of assets and direct special attention to the financial statement close ... and detect controls that you have in place to take care of those what-can-go-wrongs that map back to processes ...- Authors: R Thomas Herget, James Miles, Darin Zimmerman, Rebecca Justice, Brad Irick, Raymond Marsh Smith
- Date: Jun 2004
- Competency: External Forces & Industry Knowledge>External forces and business performance; Professional Values>Public interest representation
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting; Public Policy
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Current Events in Financial Reporting
premium immediate annuity (SPIA). One of the primary tax planning items in the reserve area is to minimize ... it will be distributed shortly. It doesn't give direct answers-there are a lot of gray areas-but it does ...- Authors: Frank Buck, Charles D Friedstat, R Thomas Herget, Craig R Raymond
- Date: Jun 1998
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting; Public Policy
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Coordinating Actuarial Opinions/Formulating Opinions - I. Coordinating Actuarial Opinions
Standards of Practice (ASOP) 7, 14, and 22 guide and direct the actuary in preparing the basis for his/her ... the economic testing to support the IA opinion, direct company expenses will likely be utilized. For ...- Authors: R Thomas Herget
- Date: Oct 1999
- Competency: Professional Values>Practice expertise
- Topics: Financial Reporting & Accounting