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International Accounting Standards IAS on Top of Insurers’ Minds
International Accounting Standards IAS on Top of Insurers’ Minds International Accounting ... Association=IAA;International Financial Reporting Standards=IFRS;Life reserves;Yield curve=Term structure; 9177 ...- Authors: Mark Freedman, Ludovic Antony, S Michael McLaughlin
- Date: Feb 2004
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Fair value accounting; Financial Reporting & Accounting>International Accounting Standards Board [IASB]
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The Appointed Actuary and Health Instance
adopted by the NAIC has been enacted in approximately 17 states. It calls for minimum standards relating specifically ... the Health Practice Note. Questions 15, 16, and 17 relate to Section 7 opinions. Companies that fall ...- Authors: Michael S Abroe, Burton Jay, S Michael McLaughlin
- Date: Jan 1993
- Competency: External Forces & Industry Knowledge
- Topics: Actuarial Profession>Best practices; Public Policy
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Whither Goes PVP?
Whither Goes PVP? This monograph discusses Present Value Profits PVP with respect to purchase ... risk rate of return such as, in the examples below, 17 per- cent. Table 1 shows the impact of EITF Issue ...- 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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Fair-Value Financial Reporting
follow-up letter to FASB prior to a FASB vote on March 17, at which there was a 4-3 vote to approve issuance ... One board member changed his position at that March 17 vote and for a few days or weeks, it looked as if ...- Authors: Arnold Dicke, S Michael McLaughlin, Kim Petrone
- Date: May 1993
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Fair value accounting
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Generally Accepted Accounting Principles GAAP Issues
equity of $5,000, we come up with a pretax GAAP ROE of 17% in this example, In analyzing the ROE rate, we have ... Average GAAP equity $5,000 Pretax GAAP ROEPercentage 17% The ROE reports by line of business and distribution ...- 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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Fair-Value Reporting - Is There a Fairer Way?
Fair-Value Reporting - Is There a Fairer Way? 1999 SOA Annual Meeting, San Francisco. The panelists reviewed emerging proposals for reporting ... 17 commenters have found somewhat troublesome, because ...- Authors: Luke Girard, S Michael McLaughlin, James A Robinson, Deborah Whitmore
- Date: Jun 1999
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Fair value accounting
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Market-Value Accounting
Market-Value Accounting This session from the 1995 SOA New York City Meeting discusses Financial ... the effective duration of equity as approximately 17. In actual experience, we saw at year-end 1994, the ...- 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]
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FAS 97 - Where Are We Now?
FAS 97 - Where Are We Now? This session discussion will look at how the industry has responded to ... Methods Methods Total Purchased 3 2 3 0 8 Wrote 17 5 3 0 25 Had 4 3 2 0 9 NotUsed 1 0 1 0 2 Other 2 ...- 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]