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GAAP Reserving Practices for A&H Business
GAAP Reserving Practices for A&H Business This is a series of 4 articles designed to address fundamental ... Accounting Standards Board=FASB;Health reserves;Long-term care=LTC; 8259 10/1/1999 12:00:00 AM ...- Authors: S Michael McLaughlin
- Date: Oct 1999
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Health & Disability
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Worldwide Accounting Developments
ABI is that you can use achieved profits as the primary method of reporting under U.K. GAAP. However, ... accounting standards, what they are, and why should you care. Time permitting at the end, we'll talk about related ...- Authors: J Engels, Brett McWilliam, S Michael McLaughlin
- Date: May 2002
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]
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FAS 97 - Where Are We Now?
fixed contract terms, and 3) interest is your primary revenue source, it would seem logical to solve ... deliberations of accounting procedures than it might for direct 1154 FAS 97 -- WHERE ARE WE NOW? issues. First ...- Authors: Michael Eckman, R Thomas Herget, S Michael McLaughlin, Charles Underwood
- Date: Oct 1989
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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Whither Goes PVP?
Whither Goes PVP? This monograph discusses Present Value Profits PVP with respect to purchase ... business acquired through company purchase and new, direct sales. The parity extends to the need for regular ...- Authors: S Michael McLaughlin, Howard L Rosen
- Date: Oct 1999
- Competency: External Forces & Industry Knowledge
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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Generally Accepted Accounting Principles GAAP Issues
portfolio? If we're liability people, why do we care about FAS 115 so much, besides this point about ... "Financial Accountingand Reportingof Prepaid Health Care Services." Appar- ently, there has long beena d ...- Authors: S Michael McLaughlin, Dennie W Pritchard, David Rogers, Michael Hughes
- Date: Oct 1995
- Competency: External Forces & Industry Knowledge
- 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]
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A Comparison of Alternative Generally Accepted Accounting Principles GAAP Methodologies for Universal Life
integral parts of the re- serving mechanism, whose primary (if not sole) purpose is to cause profit to be ... factors not explicitly mentioned in the paper. The primary issue here is that Mr. McLaughlin related earnings ...- Authors: Mark Evans, S Michael McLaughlin, Donald R Sondergeld
- Date: Oct 1987
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Transactions of the SOA
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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Market-Value Accounting
Market-Value Accounting This session from the 1995 SOA New York City Meeting discusses Financial ... liability cash flows from multiple scenarios. We take care to specify here that these scenarios reflect all ...- Authors: Stephen M Batza, S Michael McLaughlin
- Date: May 1995
- Competency: External Forces & Industry Knowledge
- 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]