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Medicare Supplement and FASB’s Long-Duration Targeted Improvements Project Part II: Conclusions
Medicare Supplement and FASB’s Long-Duration Targeted Improvements Project ... Board (FASB) adopted significant revisions to the U.S. GAAP insurance accounting literature, via Accounting ...- Authors: Rowen Bell
- Date: Aug 2021
- Competency: External Forces & Industry Knowledge
- Publication Name: Health Watch
- Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Health & Disability; Health & Disability>Health insurance
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Medicare Supplement and FASB’s Long-Duration Targeted Improvements Project Part I: Context
Medicare Supplement and FASB’s Long-Duration Targeted Improvements Project Part ... Board (FASB) adopted significant revisions to the U.S. GAAP insurance accounting literature, via Accounting ...
- 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
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Financial Reporting Issues for Health Insurers
response to the Society of Actuaries' Exam System 2000, which largely took a lot of the nation-specific ... part of the follow-up to the SOA's Exam System 2000. As many of you are looking at being "signing actuaries ...- Authors: Darrell Knapp, John Crooks, David L Brown
- Date: Oct 2002
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Record of the Society of Actuaries
- Topics: Actuarial Profession>Standards of practice; Financial Reporting & Accounting; Health & Disability>Health insurance
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Financial Planning and Control for Group Insurance
enough approximation to claims plus expenses), or S + X P. In establishing any particular level of this ... change in surplus is caused by operating gain. Table 1 shows a maintenance situation. If the actual surplus ...- Authors: Harvey S Galloway, Bertram N Pike
- Date: Oct 1977
- Competency: External Forces & Industry Knowledge
- Publication Name: Transactions of the SOA
- Topics: Financial Reporting & Accounting; Health & Disability>Health insurance
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Group Insurance
risk could not be satisfactorily forecast. MR. W. S. THOMAS said the Metropolitan is at present permitting ... trends in general levels of claim rates. MR. L. S. WAGENSELLER pointed out that in the Metropolitan ...- Authors: Society of Actuaries
- Date: Mar 1951
- Competency: External Forces & Industry Knowledge
- Publication Name: Transactions of the SOA
- Topics: Financial Reporting & Accounting; Health & Disability>Health insurance; Life Insurance
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A Technique for Estimating the Liability for Incurred but Unpaid Claims
A Technique ... claims by calendar quarter paid and by lag (see Table 1). By the way, in practice, I would use data ... in Table 2 are reasonable. liability of 52. We get a total claim 570 EXHIBIT 9 TABLE 1 ...- Authors: Ben Mulkey
- Date: Sep 1990
- Competency: External Forces & Industry Knowledge
- Topics: Financial Reporting & Accounting; Health & Disability>Health insurance