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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 ...

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    • 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
  • 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 ...

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    • 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]
  • Fair Value of Insurance Liabilities
    policy, he foregoes other rights, so it is not a direct parallel to a depositor simply making withdrawals ... duration mismatch, if any. The IDR method is a direct method. The Academy characterized this method ...

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    • Authors: Frederic W Corwin, J Duran, S Michael McLaughlin, Robert C Wilkins
    • Date: Jun 1996
    • Competency: External Forces & Industry Knowledge>External forces and business performance; Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting>Fair value accounting
  • Trees That Feed Harvesting the Fruit
    soon enough you won’t have to pick them up from day care anymore. What are you going to do then!? This is ... but we want to be sure the recipient will take care of the trees so that they reach fruiting maturity ...

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    • Authors: S Michael McLaughlin
    • Date: Jul 2016
    • Competency: External Forces & Industry Knowledge>External forces and business performance; Leadership>Change management; Leadership>Professional network leverage
    • Publication Name: Reinsurance News
    • Topics: Actuarial Profession>Entrepreneurism; Global Perspectives>Global markets