1 - 2 of 2 results (0.5 seconds)
Sort By:
  • U.S. GAAP Update
    U.S. GAAP Update This session from the 2005 SOA Spring Meeting discusses SOP 03-1, DAC on internal replacements ...

    View Description

    • Authors: Richard Farrell, Steven H Mahan, David White
    • Date: May 2005
    • Competency: External Forces & Industry Knowledge; Professional Values>Practice expertise
    • 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]
  • Recoverability/Loss Recognition
    economic conditions and investment scenarios, mortality rates, morbidity rates, premium payment patterns ... the philosophy underlying the commissioners annuity reserve valuation method (CARVM) for annuities ...

    View Description

    • Authors: Steven H Mahan, Stephen A J Sedlak, Charles Underwood
    • Date: Jan 1992
    • Competency: Technical Skills & Analytical Problem Solving
    • Topics: Actuarial Profession>Standards of practice; Annuities; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Health & Disability; Life Insurance