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The Natural Reserve Conceptand Life Insurance Earnings
The Natural Reserve Conceptand Life Insurance Earnings This paper is the first in the Transactions to ... problem of general-purpose financial reporting for life insurance companies. The primary purpose of the ...- Authors: Joe B Pharr
- Date: Oct 1999
- Competency: Technical Skills & Analytical Problem Solving
- Topics: Financial Reporting & Accounting
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An Expanded Financial Structurefor Ordinary Dividends
expands on the traditional three-factor interest, mortality, and expenses dividend contribution formula to ... Accounting Principles=GAAP;Return on investment;Dividends;Life and annuity expenses; 8253 10/1/1999 12:00:00 ...- Authors: Donald D Cody
- Date: Oct 1999
- Competency: Technical Skills & Analytical Problem Solving
- Topics: Financial Reporting & Accounting; Life Insurance
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Life Insurance Earnings andthe Release from Risk PolicyReserve System
Life Insurance Earnings andthe Release from Risk PolicyReserve System This paper is concerned with the ... the fundamental nature of life insurance company earnings. The operation of the policy reserve system ...- Authors: Richard G Horn
- Date: Oct 1999
- Competency: Technical Skills & Analytical Problem Solving
- Topics: Financial Reporting & Accounting
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The Future of Financial Reporting
all this so much academic rambling. For a real-life study, read the January 1994 Harvard Business Review ... costly and difficult and that the short economic life of many high-technology assets militates against ...- Authors: Wayne S Upton
- Date: Oct 1999
- Competency: External Forces & Industry Knowledge
- Topics: Financial Reporting & Accounting
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Closed Blocks and Mutual Company Conversions
completion of three life insurance company demutualizations (Mid- land Mutual Life Insurance Company, ... State Mutual Life Assurance Company of America and Guarantee Mutual Life Insurance Company). In ...- Authors: Charles Carroll
- Date: Oct 1999
- Competency: Technical Skills & Analytical Problem Solving
- Topics: Financial Reporting & Accounting
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Separate Accounts and Insulation
Separate Accounts and Insulation This article looks at the present dilemma on the priorities of an insurance ... Monograph, M-AS99-1. Annuity reserves;Asset management;Life reserves; 8267 10/1/1999 12:00:00 AM ...- Authors: Craig R Raymond
- Date: Oct 1999
- Competency: External Forces & Industry Knowledge
- Topics: Financial Reporting & Accounting
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Coordinating Actuarial Opinions/Formulating Opinions - I. Coordinating Actuarial Opinions
Coordinating Actuarial Opinions/Formulating Opinions - I. Coordinating Actuarial Opinions ... testing;Generally Accepted Accounting Principles=GAAP;Life valuation;Statutory accounting;Taxes=Taxation;I ...- Authors: R Thomas Herget
- Date: Oct 1999
- Competency: Professional Values>Practice expertise
- Topics: Financial Reporting & Accounting
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The Value of the Firm:The Option Adjusted Value of Distributable Earnings
and evolution of current accounting systems for life insurance companies, culmi- nating with the environment ... assets and liabilities. The transactions of a life insurance company consist of activities such as ...- Authors: David N Becker
- Date: Jan 1999
- Competency: Technical Skills & Analytical Problem Solving
- Topics: Financial Reporting & Accounting
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Economic Measurement of Insurance Liabilities: The Risk and Capital Perspective
The first item, non-market assumptions (e.g., mortality, lapse, expenses and morbidity), is not the ... that they compensate entities for bearing risk. For life insurance companies, that would include compensation ...- Authors: Larry Rubin, Randy Tillis, Michael J Lockerman, Xiaokai Shi
- Date: Apr 2009
- Competency: Technical Skills & Analytical Problem Solving>Incorporate risk management
- Topics: Financial Reporting & Accounting
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Letting Financial Economics Drive the Development of Transparent Accounting and Contribution Requirements
rules; it helped me save the company from having to report that investment loss back in 2001. • Company ... decide not to report the actual market value of assets (if it were legal) and instead report a smoothed ...- Authors: Mark Ruloff
- Date: Jun 2003
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
- Topics: Financial Reporting & Accounting; Pensions & Retirement>Pension accounting