1
-
2
of
2
results (0.49 seconds)
Sort By:
-
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
-
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