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  • GAAP Accounting for Reinsurance Ceded
    GAAP ACCOUNTING FOR REINSURANCE CEDED RICHARD S. ROBERTSON ABSTRACT On April 25, 1974, the Academy ... be differences of opinion. GENERAL PRINCIPLES U NDER normal accounting practices for life insurance ...

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    • Authors: Ernie Frankovich, Frank Klinzman, Richard S Robertson
    • Date: Oct 1975
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Publication Name: Transactions of the SOA
    • Topics: Reinsurance>Financial reporting for reinsurance
  • GAAP Accounting for Reinsurance Accepted
    GAAP ACCOUNTING FOR RE INSURANCE ACCEPTED RICHARD S. ROBERTSON ABSTRACT The paper describes an approach ... policy year x per unit of face amount; q, = Mortality rate for policy year x; w, = Termination rate ...

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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