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New Products Accounting Alternatives
discussed: Single premium deferred annuity, Flexible premium annuity, Universal life, Vanishing premium ... Variable products, Reinsurance. Accounting standards;Annuity reserves;Financial Accounting Standards Board=FASB;Life ...- Authors: Bruce Bengtson, William J Schreiner, Edward Silins, Michael M Sonderby
- Date: May 1985
- Competency: External Forces & Industry Knowledge>External forces and business performance
- 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
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Let's Make a Deal: Life and Health Mergers and Acquisitions
Let's Make a Deal: Life and Health Mergers and Acquisitions In session 51CS of the Maui ... Let's Make a Deal: Life and Health Mergers and Acquisitions In session 51CS of the Maui I Spring ...- Authors: Charles Carroll, Herbert E Goodfriend, William R Horbatt
- Date: Jun 1998
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Life Insurance
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GAAP for Nonguaranteed-Premium Life Insurance
GAAP for Nonguaranteed-Premium Life Insurance This paper identifies and discusses ... Assumptions;Discount rates=Interest rates;Life valuation;Mortality assumption;Persistency;Deferred acquisition cost=DAC; ...- Authors: Kriss Cloninger
- Date: Jan 1981
- Competency: External Forces & Industry Knowledge
- Publication Name: Transactions of the SOA
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Life Insurance
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Recoverability/Loss Recognition
economic conditions and investment scenarios, mortality rates, morbidity rates, premium payment patterns ... the philosophy underlying the commissioners annuity reserve valuation method (CARVM) for annuities ...- Authors: Steven H Mahan, Stephen A J Sedlak, Charles Underwood
- Date: Jan 1992
- Competency: Technical Skills & Analytical Problem Solving
- Topics: Actuarial Profession>Standards of practice; Annuities; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Health & Disability; Life Insurance
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Book Review - Life Insurance Accounting, edited by Robert W. Strain
flat-rate Old Ag, e Security pen- sions for all over-65's, while fifteen years ago the temperature mounted ... Congress. Detailed discussions are given of the mortality, fertility and mi- gration assumptions. Alternative ...- Authors: John Cipoletti
- Date: Sep 1978
- Competency: Communication>Written communication; External Forces & Industry Knowledge>General business skills
- Publication Name: The Actuary Magazine
- Topics: Actuarial Profession>Academic partnerships; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Life Insurance
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Purchase Accounting: A Fresh Look
profits at the required rate, as summarized in the table at the top of the next page. Lower discount rates ... associated with lower valuation rates because TABLE 1 PROFIT PROJECTIONS FOR MODEL, 5 PERCENT VALUATION ...- Authors: Douglas A Eckley
- Date: Oct 1982
- Competency: External Forces & Industry Knowledge
- Publication Name: Transactions of the SOA
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Life Insurance
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GAAPosis
release of the Report was "Broader Medicare Urged by U.S. Ad- visor)' Council." As a member of this Council ... concern of the supervisory authori- ties. The C.P.A.'s have been concerned with the problem of finding a ...- Authors: Andrew C Webster
- Date: Apr 1971
- Competency: Professional Values>Practice expertise
- Publication Name: The Actuary Magazine
- Topics: Actuarial Profession>Standards of practice; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Life Insurance