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Presenting Mutual Life Insurers' U.S. GAAP Results
Presenting Mutual Life Insurers' U.S. GAAP Results This paper documents how mutual company surplus is determined and shown in a GAAP statement, including supplementary information, and ...- Authors: Daniel Case
- Date: Jan 1998
- Competency: External Forces & Industry Knowledge
- Publication Name: Actuarial Research Clearing House
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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Accounting for the Purchase of a Life Insurance Company
Accounting for the Purchase of a Life Insurance Company Various methods of accounting for a block of in-force business acquired at the time of purchase have been proposed and used. This paper ...- Authors: Stephen D Bickel, Daniel Case, Gary Corbett, W H Odell
- 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]
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A Uniform Approach to Accounting for Bond and Common Stock Investments
A Uniform Approach to Accounting for Bond and Common Stock Investments This paper considers two principles which at present are given little weight in accounting for investments: 1. the reported ...- Authors: Daniel Case
- Date: Oct 1972
- Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: Transactions of the SOA
- Topics: Finance & Investments>Investments; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]