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U.S. GAAP Update
U.S. GAAP Update This session from the 2005 SOA Spring Meeting discusses SOP 03-1, DAC on internal replacements ...- Authors: Richard Farrell, Steven H Mahan, David White
- Date: May 2005
- Competency: External Forces & Industry Knowledge; Professional Values>Practice expertise
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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Generally Accepted Accounting Principles GAAP Issues
Generally Accepted Accounting Principles GAAP Issues This session from the 1995 SOA Boston Meeting ... Boston Meeting covers recent developments in the U.S. Topics include FASB and AICPA pronouncements such ...- Authors: S Michael McLaughlin, Dennie W Pritchard, David Rogers, Michael Hughes
- Date: Oct 1995
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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FAS 97
credit related • Examples - Single premiumdeferred annuity (SPDA) - UniversalUfe (UL) MR. ERIC R. SCHUERING: ... interest spread) and then provide for unlocking on mortality at less frequent intervals of time, like every ...- Authors: Errol Cramer, Howard L Rosen, Eric Schuering
- Date: Jun 1993
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]
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Generally Accepted Accounting Principles GAAP for Mutuals
LAPSES/DOUBLESPREAD -__ Grt_ssmargins 1 ;t 3 4 S 6 7 8 9 10t11213 141516171819 20 2122 23 24 25 25 ... a net level premium reserve based on expected mortality but we don't expect these reserves to be material ...- Authors: J Duran, Phillip J Grigg, Thomas G Kabele, P Ware
- Date: May 1995
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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Market-Value Accounting
ACCOUNTING Moderator: STEPHEN M. BATZA Panelist: S. MICHAEL MCLAUGHLIN Recorder: STEPHEN M. BATZA Panelists ... different scenarios on the table for market-value accounting of liabilities. MR. S. MICHAEL MCLAUGHL1N: I ...- Authors: Stephen M Batza, S Michael McLaughlin
- Date: May 1995
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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United States Employee Benefits - Current Developments
LINGO. Panelists: GREGORY A. DELAMARTER, VIRGINIA S. OLOS. Recorder: DENNIS J. GRAF - Fringe Benefits ... emplo_ee, with the same pay out period requirements, U.S. EMPLOYEEBENEFITS 1951 that is the life expectancy ...- Authors: Gregory Delamarter, F Jay Lingo, Virginia S Olds
- Date: Oct 1984
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Pensions & Retirement; Social Insurance>Medicare
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SFAS 97
significantblocks of universallife and deferred annuity business. However, I think that companies over ... deviations, and persistency deviations. There also is mortality if we're talking about a universal life-type product ...- Authors: Bruce Darling, Marvin Ehly, Edward John Mullen, Craig Reynolds, Howard L Rosen
- Date: May 1993
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]
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GAAP for Mutuals
VOL. 21 NO. 1 GAAP FOR MUTUALS Moderator: JEFFREY S. SCHLINSOG Panelists: BRUCE E. LOVETT DIONNE D. MCNAMEE* ... MCNAMEE* BRADLEY M. SMITH Recorder: JEFFREY S. SCHLINSOG This session will cover FASB/AICPA pronouncements ...- Authors: Bruce E Lovett, Jeffrey Schlinsog, Bradley M Smith, Dionne McNamee
- Date: Apr 1995
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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Current Developments in Financial Reporting
co-chair of the American Academy's Task Force on the Annuity Valuation Law (AVL). Errol will talk about the ... of the 87 Commissioner's Group Disability Table (CGDT) Table. There are differences in whether or not ...- Authors: Errol Cramer, Helen Galt, Craig R Raymond
- Date: May 1995
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]
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Managing Pension Surplus or the Lack Thereof
*Copyright © 2000, Society of Actuaries RECORD, Volume 25, No. 2* Seattle Spring Meeting June 16–18 ... with respect to the closed group of retirees. Table 1 shows what the surplus looks like. This is the ...- Authors: Application Administrator
- Date: Jun 1999
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Economics>Financial economics; Enterprise Risk Management>Financial management; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]