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Purchase Accounting: To Defer or Not to Defer?
Purchase Accounting: To Defer or Not to Defer? This article addresses a specific PGAAP issue companies have faced recently ... 156 194 234 276 321 367 17 17 17 17 17 17 17 17 17 GAAP Guidance on Deferrals FAS ...- Authors: Julie Curry
- Date: Oct 1999
- Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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Classification of Insurance Products According to GAAP for Mutuals
the present value of the estimated gross margin (§17). (The estimated gross margin is explained below) ... and (b) the amount can be reasonably estimated (§17). A.3.3 DAC Deferrable acquisition costs are ...- Authors: Joseph Sirote
- Date: Jan 1995
- Competency: External Forces & Industry Knowledge>External forces and business performance; External Forces & Industry Knowledge>General business skills
- Publication Name: Actuarial Research Clearing House
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting
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Whither Goes PVP?
Whither Goes PVP? This monograph discusses Present Value Profits PVP with respect to purchase ... risk rate of return such as, in the examples below, 17 per- cent. Table 1 shows the impact of EITF Issue ...- Authors: S Michael McLaughlin, Howard L Rosen
- Date: Oct 1999
- Competency: External Forces & Industry Knowledge
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]