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  • 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 guidance on whether negative GAAP term reserves should be floored. This article addresses some of ...

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    • 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]