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GAAP Reserving Practices for A&H Business
IX GAAP Reserving Practices for A&H Business S. Michael McLaughlin Part I. What Are the Rules? ... considered inappropriate for the circum- stances. TABLE 1' GAAP HIERARCHY Level A: FASB APB Opinions ...- 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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Whither Goes PVP?
such as, in the examples below, 17 per- cent. Table 1 shows the impact of EITF Issue #92-9 on a block ... positive difference (rela- tively) in year 30. Table 2 shows the impact of EITF Issue #92-9 on a block ...- 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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Foreword
Foreword This is the foreword to the Financial Reporting Section Monograph, 1999. Financial reporting; ... Section. Financial Reporting S~ction Council Shirley Shao, Chair S. Michael McLaughlin, Vice-Chair ...- Authors: S Michael McLaughlin, Shirley Hwei-Chung Shao
- Date: Oct 1999
- Competency: Communication
- Topics: Actuarial Profession>Professional associations