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  • GAAP Accounting for Reinsurance Accepted
    GAAP Accounting for Reinsurance Accepted The paper describes an approach for determining reserves for reinsurance accepted for use in financial statements prepared according to generally accepted ...

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    • Authors: Frank Klinzman, Richard S Robertson
    • Date: Oct 1975
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Publication Name: Transactions of the SOA
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Reinsurance>Financial reporting for reinsurance; Reinsurance>Reserving - Reinsurance
  • Earnings and the Internal Rate of Return Measurement of Profit
    Earnings and the Internal Rate of Return Measurement of Profit This paper develops a tool that may be useful in explaining the differences between earnings that are reported under GAAP and ...

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    • Authors: Richard S Robertson, Donald R Sondergeld
    • Date: Oct 1974
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Publication Name: Transactions of the SOA
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Life Insurance>Pricing - Life Insurance