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  • Practical Considerations for Implementing the New Statement of Position for Long Duration Contracts and for Separate Accounts –Part II
    page 15 February 2004 | The Financial Reporter | 17 function a liability should be estab- lished in ... issue Practical Considerations ... | from page 17 February 2004 | The Financial Reporter | 19 to ...

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    • Authors: David C Heavilin, Vincent Y Y Tsang
    • Date: Feb 2004
    • Competency: External Forces & Industry Knowledge>Actuarial theory in business context
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Reinsurance>Financial reporting for reinsurance
  • Purchase GAAP for Equity-Indexed Annuities
    purchase date. For policies subject to FAS 97, paragraph 17 of SFAS 97 provides specific guidance for determining ... * DAC Tax June 2003 | The Financial Reporter | 17 Vincent Y. Tsang, FSA, MAAA, is manager of Actuarial ...

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    • Authors: Vincent Y Y Tsang
    • Date: Jun 2003
    • Competency: External Forces & Industry Knowledge>Actuarial theory in business context; Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]