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  • The Development of Mean Natural Reserve Factors and Methods of Amortizing Acquisition Expenses in Adjusting Life Insurance Company Earnings
    The Development of Mean Natural Reserve Factors and Methods of Amortizing Acquisition Expenses in Adjusting Life Insurance Company Earnings Examination of how mean reserve factors can best be ...

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    • Authors: Robert L Collett, Robert H Dreyer, A Henry Kunkemueller, Paul Milgrom, Claude Y Paquin, Anthony C Sharp, Steven Sommer, Leonard H McVity
    • Date: Oct 1973
    • Competency: External Forces & Industry Knowledge>Actuarial theory in business context; Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Publication Name: Transactions of the SOA
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Modeling & Statistical Methods>Forecasting
  • Application of Generally Accepted Accounting Principles to Annuities
    Application of Generally Accepted Accounting Principles to Annuities This paper explores a reserving technique in which profits are recognized as a percentage of assets. Followed by a ...

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    • Authors: Alan Dubin, Paul F Kolkman, Carol A Marler, Alfred Raws, Steven Sommer, Philip Velazquez
    • Date: Oct 1983
    • Competency: External Forces & Industry Knowledge>Actuarial theory in business context
    • Publication Name: Transactions of the SOA
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]