Maintenance: The SOA will be performing scheduled maintenance of our Actuarial Directory and Explorer servers on Thursday, April 25th, 2024 from 5:00 AM to 9:00 AM CT.

1 - 5 of 5 results (0.25 seconds)
Sort By:
  • 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 ...

    View Description

    • 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 ...

    View Description

    • 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
  • Trends In GAAP And Statutory Financial Statements
    Trends In GAAP And Statutory Financial Statements This session is a discussion about 1 Actuarial certification of statutory statements, 2 GAAP for mutual companies, and 3 use of interest in ...

    View Description

    • Authors: Clayton A Cardinal, Ellis D Flinn, Richard S Robertson, Paul E Sarnoff
    • Date: Jun 1976
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting
  • The Predicament Of Market Value Accounting
    The Predicament Of Market Value Accounting Article discusses strategies to reduce book value fluctuations due to adoption of FAS 115 and their drawbacks. Market value of entities; 13094 11/1/1993 ...

    View Description

    • Authors: Richard S Robertson
    • Date: Nov 1993
    • Competency: External Forces & Industry Knowledge>External forces and business performance
    • Publication Name: The Actuary Magazine
    • Topics: Financial Reporting & Accounting>Fair value accounting; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
  • Measurement of Financial Results
    Measurement of Financial Results From the Record 1977 Vol. 3, No. 1, this presentation is from a concurrent session at the Society of Actuaries 1977 Regional Meeting, held in Atlanta March ...

    View Description

    • Authors: Donald D Cody, Richard S Robertson, Robert Shapiro, Harry D. Garber
    • Date: May 1977
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting