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New Actuarial Standards for Insurance Company Reporting in Canada
New Actuarial Standards for Insurance Company Reporting in Canada This 1978 presentation discusses ... for reporting for life insurance companies. The primary purposes would be to report earnings on a going ...- Authors: H Edward Harland, James D Lamb, Cecil G White, BRADLEY WAYNE BERGQUIST
- Date: Jun 1978
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting; Public Policy
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Filling In The GAAP
general knowledge of the subject but have not had direct responsibilities in the area or closely followed ... services." Premium revenues should be recognized in direct proportion to such functions or services. (c) ...- Authors: Burton Jay, Application Administrator
- Date: May 1976
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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U.S. GAAP Update
The problem is that many direct writers get good reinsurance quotes. The direct writer wasn't comfortable ... years, whereas a lot of the reinsurers were. The direct company could get rid of its mortality risk or ...- Authors: Robert B Thomas, Michael Hughes, Darin Zimmerman
- Date: Oct 2004
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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Current Events - GAAP
out what will be in there and when. Also, take care upon implementation, because what you do now pretty ... you're trading in a hospital indemnity for long-term care, that is different types of morbidity risks.- Authors: John Morris, Michael Hughes, Jason Morton, Deborah Whitmore
- Date: May 2003
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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Mutual Company Reporting Topics
first was the concept that mutual companies' primary objective was to develop and provide insurance ... return on equity and return on capital as the primary financial standards to measure success of the organization ...- Authors: Arnold Dicke, Joseph Dunn, Stanley Fox, Richard M Stenson, Robert Stein
- Date: May 1986
- Competency: External Forces & Industry Knowledge>Internal forces and business performance; Technical Skills & Analytical Problem Solving
- Publication Name: Record of the Society of Actuaries
- Topics: Enterprise Risk Management>Financial management; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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Understanding Generally Accepted Accounting Principles [GAAP] and Statutory Profitability
surplus. The table shows an annuity line, so the direct death benefit is zero. For our life business ... found is that the important thing is to try to direct the People with whom you are trying to communicate ...- Authors: Randall Boushek, John W Brumbach, Paul S Graham, Craig R Raymond
- Date: Jan 1992
- Competency: Technical Skills & Analytical Problem Solving
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting
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Capitalizing On The Financial Reporting Process: What Does GAAP Tell US?
Broesch: Life insurance companies use GAAP as a primary measure of their performance. I think in recent ... internal rate of return (IRR) as one of their primary performance measures. ROE is mechanically different ...- Authors: Bruce Darling, Craig Reynolds, Anthony John Tokarz, Mary Broesch
- Date: Jun 1998
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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Generally Accepted Accounting Principles: Implications for Mutual Insurance Holding Companies and Demutualizations
variation than reserves are and, thus, require much more care in determination and analysis, especially for ... of the business. An obvious point is that much care needs to be taken with DAC unlocking, especially ...- Authors: Alan Brinkman, Jason Morton, Ed Morrissey
- Date: May 1999
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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GAAP Refresher
liability increases. I think it lapses on a long-term care policy. Some contracts, if you had a higher ... one thing to your net reserve. But in long-term care, putting in the higher lapses would not necessarily ...- Authors: Michael J O'Connor, Rod Bubke
- Date: Sep 2003
- Competency: Technical Skills & Analytical Problem Solving
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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Financial Reporting For New Generation Life And Annuity Products
both side-tracking the Academy Committee from its direct course, but at the same time advancing its cause ... Therefore, you'll be in conflict with one of the primary tenets of GAAP because even if you take a conservative ...- Authors: Kriss Cloninger, Sue Collins, Frank Klinzman, Jan Pollnow, Virgil Wagner
- Date: Apr 1984
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting