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  • Relationship Between Actuaries and Certified Public Accountants
    public is required of the accountant. One of the primary objectives of the organization is to define what ... problem. Frequently there is not a unique and direct solution; any of several alternatives may be satisfac- ...

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    • Authors: William A Dreher, Robert G Espie, B Russell Thomas, Alfred N Guertin
    • Date: Jan 1964
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Transactions of the SOA
    • Topics: Actuarial Profession; Financial Reporting & Accounting
  • Unassigned Surplus and Contingency Reserves
    a random fluctuation we added an amount to take care of catastrophic and cyclical variations in mortality ... impossible for us to rent a building which would take care of our needs. Hence, some type of temporary structure ...

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    • Authors: Dwight K Bartlett, Thomas P Bowles, John M Bragg, Robert G Espie, Louis Garfin, Meno T Lake, Charles W McMahon, Will R Mullens, Harry Walker, Dale R Gustafson, Edward A Green, William M Anderson, Max Bruce Willard Batho, Eugene F Porter, Henry S Beers, Joseph R Pickering
    • Date: Oct 1967
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: Transactions of the SOA
    • Topics: Financial Reporting & Accounting
  • Adjusted Earnings
    conventional mold. They need to understand that a primary concern of the life insurance business is solvency--not ... small new company than for a large company. The primary concern of the young company is solvency, not ...

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    • Authors: Robert G Espie, Melvin L Gold, W H Odell, Frederick S Townsend, Robert S Yoder, E Forrest Estes, Christian L Strom, Andrew Vogt
    • Date: May 1968
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Transactions of the SOA
    • Topics: Financial Reporting & Accounting