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Financial Reporting Topics - Current Interest
made to the authorities for some changes. The primary studies have been joint efforts of the CIA and ... extraordinary item, a prior period adjustment or a direct surplus transaction. The Task Force envisages the ...- Authors: David N Becker, Richard Kischuk, John O Montgomery, William J Schreiner, Horace W McCubbin
- Date: Oct 1984
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting
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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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Accounting Issues For Insurance Companies
the actuarial and accounting professions. Tne primary actuarial body studying these issues is the Academy's ... for reporting purposes and for determining the primary pattern of GAAP incc,ne (excluding release of the ...- Authors: Stephen Hodges, Paul F Kolkman, Richard S Robertson, William J Schreiner, Robert Stein
- Date: Apr 1983
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting
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Current Topics - Financial Reporting
operations (Annual Statement page 5) separated by direct, assumed, and ceded business. This would require ... increase in reserves (Annual Statement page 6) for direct business only. Work continues on a model act which ...- Authors: Carolyn Goodale, Donald M Keith, Paul F Kolkman, William J Schreiner
- Date: Oct 1985
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting