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Current Topics in Financial Reporting
Valuation Office uses to assign classifica- tions to direct placement debt securities. The rules that arc currently ... One project concerns the accounting for continuing care retirement arrange- ments. The AICPA has drafted ...- Authors: Charles C McLeod, William J Schreiner, Wayne S Upton, Brian Zell
- Date: May 1987
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting
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Current Topics In Financial Reporting
life annual statement be separated into their direct, assumed and ceded components. Thus we may very ... recognition should be required when future health care and maintenance costs are expected to exceed revenues ...- Authors: Keith F Deviney, David R Johnston, James Milholland, William J Schreiner, Wayne S Upton, William D Ward
- Date: May 1986
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting
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Postretirement Benefits Other than Pensions
Standard -- Data considerations -- Assumptions Health care costs trend rate Discount rate Other -- Anticipating ... descriptions, assumed discount rate, assumed health care trend rate, and the effect of changes in the trend ...- Authors: Leon F Joyner, Martin Levenson, Stephen A Meskin, Wayne S Upton
- Date: Oct 1990
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting
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The Future of Financial Reporting
The Future of Financial Reporting This article looks at the areas that affect financial reporting ... record liabilities like post- retirement health care and slow to record the value cre- ated in a modem ...- Authors: Wayne S Upton
- Date: Oct 1999
- Competency: External Forces & Industry Knowledge
- Topics: Financial Reporting & Accounting
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Financial Reporting Update
Financial Reporting Update 1993 SOA Annual Meeting, New York. This session covered the ... but Glen has asked for a general overview. The primary financial regulation is done by the federal government ...- Authors: Glen Gammill, Michael Kavanagh, Raymond Ted Schlude, Wayne S Upton, William C Freda
- Date: Oct 1993
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting