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FAS 106 - Accounting for OPEBS
FAS 106 - Accounting for OPEBS Discussion of GAAP accounting for post employment ... inancial Accounting Standards Board=FASB;Health care costs;Inflation;Macroeconomics;Pension accounting;Post-employment ...- Authors: Vincent Amoroso, Dennis M Polisner, Diana J Scott, Stephen Eisenstein, Martha Marcon
- Date: May 1992
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Pensions & Retirement>Pension accounting
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New Products Accounting Alternatives
relative levels of risks and functions performed. The primary performance and risk elements in a UL contract ... premium over the net premium) should be recognized in direct relation to premium revenues. In the absence of ...- Authors: Edward F Bader, Shane A Chalke, Rex D Hemme, Linda L Wein
- Date: Jun 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: Annuities>Individual annuities; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting; Life Insurance>Universal life
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Accounting Alternatives For New Products
not attractive, since the margins may not bear a direct relationship to the risks and functions performed ... Premiums probably are revenue for VLI. 3. Great care should be taken in setting assumptions for VLI, ...- Authors: John W Brumbach, Charles Carroll, Douglas A Eckley, Dennis L Stanley, Michael Stein
- Date: Apr 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>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting
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Fair Value of Insurance Liabilities
by FAS 115. The other two approaches are more direct approaches to determining what the fair value of ... strengths and weaknesses of each method. I guess the primary strength of all these methods is that they more ...- Authors: Douglas Doll, Irwin T Vanderhoof, Zain Mohey-Deen, Robert C Wilkins
- Date: May 1996
- 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>Fair value accounting; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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Generally Accepted Accounting Principles 'GAAP' for Mutuals - Current Status
nondeferrable acquisition costs, those that are direct maintenance costs, and those that are overhead ... are included in computing gross margins are your direct maintenance costs. This was intended to be clarified ...- Authors: David W Parsons, Stephen Strommen, Edward B Kiffel, Charles A Sinex
- Date: May 1996
- Competency: Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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Accounting For Internal Replacement Programs
renewal insurance contracts. That, of course, is the primary criteria for determining that a cost is eligible ... result from the policies remaining in force. The primary reason for gains from this product is that there ...- Authors: Kriss Cloninger, Paul F Kolkman, Daniel J Kunesh, Howard L Rosen, Joseph A Sikora
- Date: May 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>Generally Accepted Accounting Principles [GAAP]
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Accounting For Mergers And Acquisitions
alternate to purchase accounting. One of the primary advantages we received from purchase accounting ... imbalanced treatment but, nonetheless, is one of the primary advantages we found from PGAAP. i encourage you ...- Authors: Stephen D Bickel, Richard S Miller, Thomas E Skillman, Robert Stein, Keith A Tucker
- Date: May 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: Finance & Investments; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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Accounting for Policyholder Dividends
Accounting for Policyholder Dividends This panel discussion session explored alternative methods ... insurance company. Those are basically the two primary methods of converting: the distribution form of ...- Authors: Kenneth LaSorella, Darryl Wagner, Patricia Matson, Brian Purves
- Date: Oct 2001
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Public Policy