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New Survey of the Use of Alternative Financial Metrics by U.S. Life Insurers
New Survey of the Use of Alternative Financial Metrics by U.S. Life Insurers Performance measurement ... Life Insurers Performance measurement is not the primary purpose of either GAAP or statutory accounting ...- Authors: Arnold Dicke
- Date: Dec 2005
- Competency: External Forces & Industry Knowledge>External forces and business performance; Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: The Financial Reporter
- Topics: Enterprise Risk Management>Capital management - ERM; Enterprise Risk Management>Financial management; Enterprise Risk Management>Risk measurement - ERM; Finance & Investments>Economic capital; Financial Reporting & Accounting; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting
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Accounting For Interest-Sensitive Products
FASB. There is a faction that believes that the primary purpose of financial statements is to reflect ... of the other board factions believes that the primary purpose of financial statements is to be meaningful ...- Authors: B F Dunn, Charles D Friedstat, Daniel J Kunesh, Linda S Need
- Date: May 1986
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: Record of the Society of Actuaries
- Topics: Annuities; Financial Reporting & Accounting; Life Insurance>Universal life
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Digest of Discussion at Concurrent Sessions
business purpose as follows: "The Equita- ble's primary purpose is to provide sound, equitable, and economical ... down to assigning relative weights, our stated primary purpose dictates minimum product cost, and it ...- Authors: Society of Actuaries
- Date: Nov 1971
- Competency: External Forces & Industry Knowledge>External forces and business performance; Relationship Management>Staff management and motivation; Strategic Insight and Integration>Effective decision-making; Strategic Insight and Integration>Management partnership; Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: Transactions of the SOA
- Topics: Actuarial Profession>Management skills; Economics>Behavioral economics; Economics>Financial markets; Enterprise Risk Management>Governance; Finance & Investments>Investment strategy - Finance & Investments; Financial Reporting & Accounting; Health & Disability; Life Insurance>Underwriting - Life Insurance; Pensions & Retirement
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Current Events in Financial Reporting
Touche is playing in the project is to serve as the primary consultant to the NAIC working group that is creating ... followed by the codification. There are four primary participants in the development process. The initiation ...- Authors: Frank Buck, Tracey Barber, Steven M Butters
- Date: May 1996
- 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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Current Topics In Financial Reporting
might be interested in: 1. Reformatting -- The primary purpose of this proposal is to facilitate future ... expanded to 4 parts to allow for the reporting of direct business, reinsurance assumed, reinsurance ceded ...- Authors: Wayne Kauth, Mark Sever, Kihong Sung, Anthony John Tokarz, James D Wallace
- Date: Jun 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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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 ...- 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
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Health Insurance Financial Reporting Issues
Surplus need is an important issue for many health care plans. A problem may arise in an insurance company ... It may be appropriate to treat some of these as primary breakdowns and others as secondary. One may find ...- Authors: William L Bogardus, Robert Ruderman, Timothy J Tongson, Ronald M Wolf
- 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; Health & Disability>Health insurance
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Symposium on Adjusted Earnings
utilizing the services of outside accountants. The primary responsibility of the committee has been to advise ... discreditable to the profession if he fails to direct attention to any material departure from generally ...- Authors: Society of Actuaries
- Date: May 1971
- Competency: Communication; External Forces & Industry Knowledge>External forces and business performance
- Publication Name: Transactions of the SOA
- Topics: Financial Reporting & Accounting
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Actuarial Aspects of SOX 404
whether the processes are con- nected with the direct production of financial results. Some have also ... taking corrective action As the PCOAB stated, “the primary benefit of an effective internal control structure… ...- Authors: Richard H Browne, Laura J Hay
- Date: Dec 2004
- Competency: Communication; Communication>Difficult message delivery; External Forces & Industry Knowledge>External forces and business performance; Professional Values>Public interest representation; Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: The Financial Reporter
- Topics: Actuarial Profession>Standards of practice; Enterprise Risk Management>Governance; Enterprise Risk Management>Operational risks; 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