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  • Treasury Issues Proposed Rules for Determining Active Income of Certain Foreign Insurance Companies
    accepted accounting principles (“GAAP”) financials, IFRS financials or the local insurance annual statement ... the entity itself in the active conduct analysis.17 A three-part test must be satisfied for this purpose: ...

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    • Authors: Jay Riback, Jean Baxley
    • Date: Feb 2020
    • Competency: Strategic Insight and Integration; Technical Skills & Analytical Problem Solving
    • Publication Name: Taxing Times
    • Topics: Finance & Investments; Finance & Investments>Investments; Financial Reporting & Accounting; Financial Reporting & Accounting>Tax accounting
  • Investment Generations Revisited
    Investment Generations ... 34 3 .15 3 .34 3 .52 3 .34 4 .42 3 .48 3 .17 3 .48 3 .37 3 .48 3 .78 3 .48 4 .74 3 .57 ... . . . . 15 . . . . . . . 16 . . . . . . . 17 . . . . . . . 18 . . . . . . . 19 . . . . .

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    • Authors: John C Angle, Peter F Chapman, Charles G Fisher, Donald B Maier, Franklin E Peters, J Edwin Matz, Alvin B Nelsen
    • Date: Oct 1977
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: Transactions of the SOA
    • Topics: Finance & Investments>Investments; Financial Reporting & Accounting
  • The Adjusted Asset Base Method of Allocating Investment Income
    -6(t)('-*) fT(u) 'y(u, s)[q(u, s) + ~(u)]duds (17) t 0 t = fT(u) 'y(u, t) £ ~(u, s) e_,(o(,_ ... Substituting this on the right-hand side of equation (17) and using equa- tion (6), we finally obtain t ...

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    • Authors: David G Adams, Charles E Farr, Thomas C Sutton
    • Date: Oct 1976
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: Transactions of the SOA
    • Topics: Finance & Investments>Investments; Financial Reporting & Accounting