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Unlocking FAS 97's Management Potential
Unlocking FAS 97's Management Potential The purpose of this article is to explore the causes and effects of FAS 97 DPAC amortization revisions and to encourage the preparation of analysis ...- Authors: Bruce Darling
- Date: Oct 1999
- Competency: Technical Skills & Analytical Problem Solving
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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Deferred Tax Treatment of US Statutory Policyholder Liabilities in Life Insurance Companies
Deferred Tax Treatment of US Statutory Policyholder Liabilities in Life Insurance Companies Comprehensive view of deferred taxes – theoretical & per US statutory accounting. Comparison of ...- Authors: Arthur Panighetti, James Reiskytl, Edward Robbins, Victor Akin, Carl Desrochers, Randall Wichinski
- Date: Jul 2009
- Competency: Technical Skills & Analytical Problem Solving
- Topics: Financial Reporting & Accounting>Tax accounting
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An Expanded Financial Structurefor Ordinary Dividends
An Expanded Financial Structurefor Ordinary Dividends This paper expands on the traditional three-factor interest, mortality, and expenses dividend contribution formula to propose a new dividend ...- Authors: Donald D Cody
- Date: Oct 1999
- Competency: Technical Skills & Analytical Problem Solving
- Topics: Financial Reporting & Accounting; Life Insurance
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The Value of the Firm:The Option Adjusted Value of Distributable Earnings
The Value of the Firm:The Option Adjusted Value of Distributable Earnings The goal for an insurance firm is to maximize value. This paper describes the approach using an objective function of ...- Authors: David N Becker
- Date: Jan 1999
- Competency: Technical Skills & Analytical Problem Solving
- Topics: Financial Reporting & Accounting
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Market Value of Insurance Liabilities: Reconciling the Actuarial Appraisal and Option Pricing Methods
Market Value of Insurance Liabilities: Reconciling the Actuarial Appraisal and Option Pricing Methods This paper attempts to advance practice and methodology with respect to life insurance ...- Authors: Luke Girard
- Date: Oct 1999
- Competency: Technical Skills & Analytical Problem Solving
- Topics: Financial Reporting & Accounting>Fair value accounting
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Life Insurance Earnings andthe Release from Risk PolicyReserve System
Life Insurance Earnings andthe Release from Risk PolicyReserve System This paper is concerned with the fundamental nature of life insurance company earnings. The operation of the policy reserve ...- Authors: Richard G Horn
- Date: Oct 1999
- Competency: Technical Skills & Analytical Problem Solving
- Topics: Financial Reporting & Accounting
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The Natural Reserve Conceptand Life Insurance Earnings
The Natural Reserve Conceptand Life Insurance Earnings This paper is the first in the Transactions to address itself to the problem of general-purpose financial reporting for life insurance ...- Authors: Joe B Pharr
- Date: Oct 1999
- Competency: Technical Skills & Analytical Problem Solving
- Topics: Financial Reporting & Accounting
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Closed Blocks and Mutual Company Conversions
Closed Blocks and Mutual Company Conversions This article looks at the purpose of the closed block, how it works, what some of the drawbacks are, the implementation of the concept and if there ...- Authors: Charles Carroll
- Date: Oct 1999
- Competency: Technical Skills & Analytical Problem Solving
- Topics: Financial Reporting & Accounting