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  • GAAP Accounting for Reinsurance Accepted
    GAAP Accounting for ... I6 . . . . . . . 137.62 128.75 7 .86 0 377.71 17 . . . . . . . 141.87 135.50 7 .52 0 400.31 18 ... - 70 .66 - - 60 .76 - - 53 .00 - - 44 .17 - - 37 .52 - - 31 .36 - - 24 .93 - - ...

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    • Authors: Frank Klinzman, Richard S Robertson
    • Date: Oct 1975
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Publication Name: Transactions of the SOA
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Reinsurance>Financial reporting for reinsurance; Reinsurance>Reserving - Reinsurance
  • Practical Considerations for Implementing the New Statement of Position for Long Duration Contracts and for Separate Accounts –Part II
    page 15 February 2004 | The Financial Reporter | 17 function a liability should be estab- lished in ... issue Practical Considerations ... | from page 17 February 2004 | The Financial Reporter | 19 to ...

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    • Authors: David C Heavilin, Vincent Y Y Tsang
    • Date: Feb 2004
    • Competency: External Forces & Industry Knowledge>Actuarial theory in business context
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Reinsurance>Financial reporting for reinsurance
  • Minimum Garanteed Benefits of Variable Annuities
    Minimum Garanteed Benefits of Variable Annuities From a session at the 2000 Valuation Actuary Symposium ... profit ends up being positive but not by much. 17 Minimum Guaranteed Benefits on Variable Annuities ...

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    • Authors: Franklin Clapper, Kerry Krantz, John M O'Sullivan, Stephen A J Sedlak, Cindy Barnard, Charles Dana Tatro
    • Date: Sep 2000
    • Competency: Technical Skills & Analytical Problem Solving>Incorporate risk management
    • Topics: Actuarial Profession>Standards of practice; Annuities>Variable annuities; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting; Public Policy; Reinsurance>Financial reporting for reinsurance; Reinsurance>Reserving - Reinsurance