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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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GAAP Reserving Practices for A&H Business
GAAP Reserving Practices for A&H Business This is a series of 4 articles designed to address fundamental concepts such as GAAP rules and their application to some of the major accident ...- Authors: S Michael McLaughlin
- Date: Oct 1999
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Health & Disability
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Two Paradigms for the Market Value of Liabilities
Two Paradigms for the Market Value of Liabilities In this article, the current state of the liabilities market is discussed. Two paradigms are then explored for defining and subsequently ...- Authors: Robert Reitano
- Date: Oct 1999
- Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Topics: Financial Reporting & Accounting>Fair value accounting
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Letting Financial Economics Drive the Development of Transparent Accounting and Contribution Requirements
Letting Financial Economics Drive the Development of Transparent Accounting and Contribution Requirements This paper takes the position that a truly transparent pension accounting expense could ...- Authors: Mark Ruloff
- Date: Jun 2003
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
- Topics: Financial Reporting & Accounting; Pensions & Retirement>Pension accounting
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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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Economic Measurement of Insurance Liabilities: The Risk and Capital Perspective
Economic Measurement of Insurance Liabilities: The Risk and Capital Perspective Insurance company financial reporting and performance measurement are going through a significant transformation.- Authors: Larry Rubin, Randy Tillis, Michael J Lockerman, Xiaokai Shi
- Date: Apr 2009
- Competency: Technical Skills & Analytical Problem Solving>Incorporate risk management
- 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