1
-
6
of
6
results (0.56 seconds)
Sort By:
-
New Products Accounting Alternatives
management and mortality experience. Using these as the primary basis for profit recognition results in earnings ... Recommendation and Interpretation 1-1, which was a direct result of the AICPA/Academy task force dealing ...- Authors: Bruce Bengtson, William J Schreiner, Edward Silins, Michael M Sonderby
- Date: May 1985
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: Record of the Society of Actuaries
- Topics: Annuities>Individual annuities; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting; Life Insurance
-
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
-
Current Topics In Financial Reporting
limitation of 150% of one year's premium. The primary guidance received by Valuation Actuaries is from ... was modified to require identification of the primary location of the company's 2572 CURRENT TOPICS ...- Authors: Wayne Kauth, William J Schreiner, Wayne S Upton, George R. Wallace
- Date: Oct 1986
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory 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
-
Recent Developments on Company Tax Issues
considered and Treasury supported the DAC tax based on direct premiums only, not net of reinsurance. The IRS ... company rule, was that a company would compute its direct premiums, minus its ceded premiums, and that net ...- Authors: Arthur L Bailey, Kenneth J Clark, William J Schreiner, Clifford R Jones
- Date: Apr 1991
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Tax accounting; Public Policy
-
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