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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 ...

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    • 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
  • Guidelines For Reporting Of Self-Administered Reinsurance
    circulation to the entire Reinsurance Section. The primary purpose of the guidelines is educational, It can ... administrative people should be involved up front. A primary task of any negotiation should be determining who ...

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    • Authors: Franklin Clapper, James F Harrington, Nooruddin S Karsan, Mark R White, Carl B Wright
    • Date: May 1985
    • Competency: Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting; Reinsurance
  • New Product Accounting Alternatives
    income because the investment function is the primary service performed. The issues paper suggests two ... least, are unit expenses. We monitor those very care- fully. Like many companies, we have an inflation ...

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    • Authors: Timothy V Bechtold, John T Glass, Jan Pollnow, Steven Stoner, William T Tozer
    • Date: Oct 1985
    • Competency: External Forces & Industry Knowledge>External forces and business performance; Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting
  • Financial Management Issues for Multinational Insurers
    adjustments, and also U.S. tax adjustments. The primary GAAP adjustments are to record realized capital ... reinsurance does accomplish this goal very well. Care must be taken, however, with reinsurance in emerging ...

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    • Authors: Mark Freedman, Graham Mackay, Bruce Moore, R James Tosti
    • Date: May 1996
    • Competency: Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Publication Name: Record of the Society of Actuaries
    • Topics: Enterprise Risk Management>Financial management; Financial Reporting & Accounting; Global Perspectives>Multinational companies
  • Current Developments in Financial Reporting
    health act also clarifies that qualified long-term-care policies are treated as accident and health insurance ... establishes a somewhat uniform definition of a long-term-care contract such as allowing for no cash surrenders ...

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    • Authors: Charles D Friedstat, Arthur Panighetti, Henry Siegel, Jack F Myers
    • Date: Oct 1996
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting
  • Regulatory and Tax Developments Affecting Life Product Development
    segregated from the reinsurer's other business. The direct company uses its own capital to capitalize the ... be able to provide the reserved credit that the direct ceding company is relying on. MR. DOUGLAS ROBBINS: ...

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    • Authors: Vratislav Vodrazka, Douglas Robbins, Craig Pichette
    • Date: May 2002
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting; Life Insurance
  • Life Insurance Assets And Liabilities And Their Difference
    Advisory Subcommittee can have the advantage of direct communication with persons knowledgeable in those ... effects, both primary 8/qdsecondary_ throu_aout the entire U.S. life insurance system. A primary effect of ...

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    • Authors: Russell M Collins, John P Eden, Thomas J Kelly, Robin B Leckie, Edward A. Lew, John C Wooddy
    • Date: Mar 1975
    • Competency: External Forces & Industry Knowledge>Actuarial theory in business context; Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting
  • Accounting for Investments
    Accounting for Investments Presented at May 1996 Spring Meeting. The investment environment has ... with originating or acquiring loans and initial direct cost. FAS 91 prescribes the interest method of ...

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    • Authors: Douglas C Kolsrud, Cathy Engelbert, Arnold Brousell
    • Date: May 1996
    • Competency: Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Publication Name: Record of the Society of Actuaries
    • Topics: Finance & Investments>Derivatives; Financial Reporting & Accounting; Modeling & Statistical Methods>Asset modeling