1 - 2 of 2 results (0.45 seconds)
Sort By:
  • GAAP Recoverability Issues for Interest-Sensitive Products
    highlight those for you. Essentially the accountants direct us to calculate an amortization ratio on a given ... that go into the amorti- zation of DAC are the direct expenses and the indirect expenses. True over- ...

    View Description

    • Authors: Ian M Charlton, Robert Crompton, John T Glass, William P Morrow
    • Date: Jun 1988
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
  • Negative GAAP Term Insurance Reserves – to Floor or Not to Floor?
    Negative GAAP Term Insurance Reserves – to Floor or Not to Floor? There is surprisingly little ... products. Although none of these changes has any direct effect on considerations for flooring negative ...

    View Description

    • Authors: Robert Crompton
    • Date: Dec 2016
    • Competency: Professional Values>Practice expertise
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]