1
-
10
of
12
results (0.53 seconds)
Sort By:
-
Health NAIC Emerging Issues
Health NAIC Emerging Issues This session from the ... 1994 Valuation Actuary Symposium covers long term care and health related issues for valuation, an update ...- Authors: Application Administrator, J Alan Lauer, S Michael McLaughlin, Bartley L Munson
- Date: Jan 1994
- Competency: External Forces & Industry Knowledge
- Topics: Actuarial Profession>Best practices; Health & Disability>Health insurance; Long-term Care>Long-term care insurance; Public Policy
-
The Appointed Actuary and Health Instance
Note Committee was organized by the State Health Care Issues Committee of the American Academy of Actuaries ... the task force on Valuation Methods for Long-Term-Care Insurance. Michael McLaughlin is a partner of ...- Authors: Michael S Abroe, Burton Jay, S Michael McLaughlin
- Date: Jan 1993
- Competency: External Forces & Industry Knowledge
- Topics: Actuarial Profession>Best practices; Public Policy
-
Fair-Value Reporting - Is There a Fairer Way?
equation is the balance sheet equation and our primary statutory equation. The second equation is the ... pricing method has also been referred to as the "direct" method because the liability cash flows are discounted ...- Authors: Luke Girard, S Michael McLaughlin, James A Robinson, Deborah Whitmore
- Date: Jun 1999
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Fair value accounting
-
Worldwide Accounting Developments
ABI is that you can use achieved profits as the primary method of reporting under U.K. GAAP. However, ... accounting standards, what they are, and why should you care. Time permitting at the end, we'll talk about related ...- Authors: J Engels, Brett McWilliam, S Michael McLaughlin
- Date: May 2002
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]
-
Practitioners' Forum II
that are both important and urgent tend to take care of themselves. That's where we tend to focus our ... responsibility to try to find other avenues through your direct report or other formal ways to try to pass on concerns ...- Authors: Gerald A Lockwood, Robert A Lyle, S Michael McLaughlin, Stephen N Patzman
- Date: Sep 1997
- Competency: External Forces & Industry Knowledge
- Topics: Enterprise Risk Management
-
FAS 97 - Where Are We Now?
fixed contract terms, and 3) interest is your primary revenue source, it would seem logical to solve ... deliberations of accounting procedures than it might for direct 1154 FAS 97 -- WHERE ARE WE NOW? issues. First ...- Authors: Michael Eckman, R Thomas Herget, S Michael McLaughlin, Charles Underwood
- Date: Oct 1989
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
-
Fair Value of Insurance Liabilities
policy, he foregoes other rights, so it is not a direct parallel to a depositor simply making withdrawals ... duration mismatch, if any. The IDR method is a direct method. The Academy characterized this method ...- Authors: Frederic W Corwin, J Duran, S Michael McLaughlin, Robert C Wilkins
- Date: Jun 1996
- Competency: External Forces & Industry Knowledge>External forces and business performance; Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Fair value accounting
-
Fair Value of Insurance Liabilities
that policyholders are going to be safely taken care of. The problem with statutory accounting comes ... think it really solves the problem. This is the direct method versus the indirect method, or constructive ...- Authors: Application Administrator, Steven H Mahan, S Michael McLaughlin, David A Ricci
- Date: Jun 1998
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Fair value accounting
-
Fair-Value Financial Reporting
Fair-Value Financial Reporting 1993 SOA Spring Meeting, Boston. The session is about ... Robertson proposal for fair- valuing liabilities to the direct estimation of the market value of these liabilities ...- Authors: Arnold Dicke, S Michael McLaughlin, Kim Petrone
- Date: May 1993
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Fair value accounting
-
Generally Accepted Accounting Principles GAAP Issues
portfolio? If we're liability people, why do we care about FAS 115 so much, besides this point about ... "Financial Accountingand Reportingof Prepaid Health Care Services." Appar- ently, there has long beena d ...- Authors: S Michael McLaughlin, Dennie W Pritchard, David Rogers, Michael Hughes
- Date: Oct 1995
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]