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New Investment Accounting
whether the lease is what the FASB defines as a "direct financing lease" or an "operating lease." There ... all these tests can be summarized by saying that direct financing leases tend to be longer-term where the ...- Authors: Gregory Broer, Gregory J Carney, David E Rogers, Joseph A Tomlinson, William D Ward
- Date: Apr 1985
- Competency: Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: Record of the Society of Actuaries
- Topics: Finance & Investments>Investments; Financial Reporting & Accounting
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Has The National Association Of Insurance Commissioners 'NAIC' Annual Statement Blank Outlived Its Usefulness?
that management is adhering to the standards of care and prudence in the management of funds entrusted ... regulatory action... The key elements of the system direct the bulk of the effort where it is most likely ...- Authors: Angelica Michail, Anthony F Crocker, Hugh J McFarland, John O Montgomery, Gary K Ransom, Walter Rugland, William J Schreiner, Richard H Snader, William D Ward
- Date: May 1985
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Statutory 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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Discussion of Preceding Paper
of the decedent's advice and guidance. Under direct examination, I would generally be asked to define ... the father would have bestowed upon his children care and attention directed toward training, of practical ...- Authors: Seymore A Fenichel, William D Ward, Frank L Griffin, A Edward Archibald, Thomas C Smith, W Rulon Williamson, Lenard E. Goodfarb
- Date: Nov 1952
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Transactions of the SOA
- Topics: Experience Studies & Data>Disability; Experience Studies & Data>Mortality