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Measurement of Financial Results
Measurement of Financial Results From the Record 1977 Vol. 3, No. 1, this presentation is from a concurrent ... session at the Society of Actuaries 1977 Regional Meeting, held in Atlanta March 31-April 1. The presenters ...- Authors: Donald D Cody, Richard S Robertson, Robert Shapiro, Harry D. Garber
- Date: May 1977
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting
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Generally Accepted Accounting Principles GAAP Issues
Issues This session from the 1995 SOA Boston Meeting covers recent developments in the U.S. Topics include ... performance measurement and other uses of GAAP financial statements. From the Record of the Society of Actuaries ...- 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 96
session discussion is about FAS 96, the timing and measurement of the deferred tax effects, alternative ... incorporating future tax strategies. From Record of the Society of Actuaries Vol. 15, No. 2. Financial Accounting ...- Authors: James Hawke, Donald Maves, Edward Robbins, Charles J Auer
- Date: May 1989
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Tax accounting
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Introduction to Credit Risk Exposure of Life Insurers
Exposure of Life Insurers This article is dedicated to the non-statutory accounting treatment of common ... common credit risk exposures of life insurers but does not cover all aspects of non-statutory accounting standards ...- Authors: Jing Fritz
- Date: Sep 2022
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: Risk Management
- Topics: Finance & Investments>Risk measurement - Finance & Investments; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
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The Generally Accepted Accounting Principles GAAP Statement of Comprehensive Income
The Generally Accepted Accounting Principles GAAP Statement of Comprehensive Income In this session ... session 41 OF of the Montreal Spring Meeting panelists discuss the GAAP Statement of Comprehensive Income and ...- Authors: Allan Ryan, Joel S Salomon, Russell Golden
- Date: Jun 1997
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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Fair Value and Solvency II—A Comparison of Frameworks for Valuing Insurance Liabilities
II—A Comparison of Frameworks for Valuing Insurance Liabilities Compares Fair Value of liabilities under ... under US GAAP to Solvency II. Economic value;Market value of liabilities;Solvency II; 9270 6/1/2009 ...- Authors: Noel Harewood
- Date: Jun 2009
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Fair value accounting; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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Model Validation and Common LDTI Validation Observations
Observations The introduction and effective application of US GAAP LDTI have increased the scrutiny of those ... those reviewing the updated financial results. That is because LDTI has resulted in significant changes in ...- Authors: Xin Cheng Zheng (Jack)
- Date: Jan 2024
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Enterprise Risk Management; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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Practical Issues Of Implementing The Draft SOP On Nontraditional Long-Duration Contracts
Practical Issues Of Implementing The Draft SOP On Nontraditional Long-Duration Contracts This presentation ... from the 2002 Valuation Actuary Symposium, held September 19-20 in Lake Buena Vista, FL. The instructors ...- Authors: Robert Frasca, Carol F Salomone
- Date: Sep 2002
- Competency: External Forces & Industry Knowledge
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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Purchase Accounting for Life Insurance Entities
from the 2002 Valuation Actuary Symposium, held September 19-20 in Lake Buena Vista, FL. The instructors ... identification and measurement of intangible assets including value of in-force policies, or value of business ...- Authors: Charles Carroll, David Jacoby
- Date: Sep 2002
- Competency: External Forces & Industry Knowledge
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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Medicare Supplement and FASB’s Long-Duration Targeted Improvements Project Part I: Context
In 2018, the Financial Accounting Standards Board (FASB) adopted significant revisions to the U.S. GAAP ... Update (ASU) 2018-12. The title of ASU 2018-12 is “Targeted Improvements to the Accounting for Long-Duration ...- Authors: Rowen Bell
- Date: Aug 2021
- Competency: External Forces & Industry Knowledge
- Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Health & Disability; Health & Disability>Health insurance