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  • U.S. GAAP Financial Reporting
    U.S. GAAP Financial Reporting Generally accepted accounting principles 'GAAP' are those that ...

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    • Authors: Society of Actuaries
    • Date: Aug 1992
    • Competency: External Forces & Industry Knowledge>Actuarial theory in business context
    • Topics: Actuarial Profession>Standards of practice; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
  • Adopting U.S. GAAP Accounting for Pre-Need Plans
    Adopting U.S. GAAP Accounting for Pre-Need Plans This paper discusses approaches for reporting pre-need ... accepted accounting principles of the United States “U.S. GAAP. In particular, a focus is on contracts accounted ...

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    • Authors: Frank Buck
    • Date: Feb 2003
    • Competency: External Forces & Industry Knowledge>Actuarial theory in business context; Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Publication Name: International News
    • Topics: Actuarial Profession>Standards of practice; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
  • Chairperson's Corner
    Chairperson's Corner Overview of activities of the Financial Reporting Section. Valuation ... Chairperson's Corner Overview of activities of the Financial Reporting Section. Valuation Actuary;Life ...

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    • Authors: Robert Leach
    • Date: Dec 2017
    • Competency: External Forces & Industry Knowledge>Actuarial theory in business context
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Financial Reporting & Accounting>Statutory accounting
  • Reinsurance News, August 2014, Issue 79
    Reinsurance News, August 2014, Issue 79 View the complete issue for the August 2014 Reinsurance ... reinsurance;longevity;living to 100 symposium;Annuities;Mortality risk;Pension liabilities;professional develop ...

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    • Authors: Society of Actuaries
    • Date: Aug 2014
    • Competency: Communication>Written communication; External Forces & Industry Knowledge>Actuarial methods in business operations; External Forces & Industry Knowledge>Actuarial theory in business context; External Forces & Industry Knowledge>General business skills; Leadership>Influence; Leadership>Mentoring; Leadership>Thought leadership; Strategic Insight and Integration>Big picture view; Technical Skills & Analytical Problem Solving>Incorporate risk management; Technical Skills & Analytical Problem Solving>Innovative solutions; Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Publication Name: Reinsurance News
    • Topics: Actuarial Profession>Management skills; Actuarial Profession>Professional development; Demography>Longevity; Experience Studies & Data>Morbidity; Experience Studies & Data>Mortality; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Financial Reporting & Accounting>Statutory accounting; Modeling & Statistical Methods>Forecasting; Modeling & Statistical Methods>Scenario generation; Modeling & Statistical Methods>Sensitivity testing; Pensions & Retirement>Defined benefit plans; Pensions & Retirement>Pension finance; Pensions & Retirement>Pension investments & asset liability management; Pensions & Retirement>Pension legislation and regulation; Public Policy; Reinsurance>Life reinsurance; Reinsurance>General reinsurance
  • Application of Generally Accepted Accounting Principles to Annuities
    Application of Generally Accepted Accounting Principles to Annuities This paper explores a reserving technique in ... Followed by a discussion of the paper. Annuity reserves; 2528 10/1/1983 12:00:00 AM ...

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    • Authors: Alan Dubin, Paul F Kolkman, Carol A Marler, Alfred Raws, Steven Sommer, Philip Velazquez
    • Date: Oct 1983
    • Competency: External Forces & Industry Knowledge>Actuarial theory in business context
    • Publication Name: Transactions of the SOA
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
  • Practical Considerations for Implementing the New Statement of Position for Long Duration Contracts and for Separate Accounts –Part II
    Practical Considerations for Implementing the New Statement of Position for Long ... Accounts – Accounting standards;Acquisition expenses;Annuity reserves;Assumptions;Coinsurance;Discount rates=Interest ...

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    • Authors: David C Heavilin, Vincent Y Y Tsang
    • Date: Feb 2004
    • Competency: External Forces & Industry Knowledge>Actuarial theory in business context
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Reinsurance>Financial reporting for reinsurance
  • The Development of Mean Natural Reserve Factors and Methods of Amortizing Acquisition Expenses in Adjusting Life Insurance Company Earnings
    i) -- 1,000(1 + i)'/'2dt_, = ( lt_ l - d,_~) , V s . (4) This is a far from startling result unless ... withdrawing at the end of policy year t = I,_1(1 ,,~a) ~(u,) ( l t - i ('~)" - - = - - d t - l )q t -1 , ...

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    • Authors: Robert L Collett, Robert H Dreyer, A Henry Kunkemueller, Paul Milgrom, Claude Y Paquin, Anthony C Sharp, Steven Sommer, Leonard H McVity
    • Date: Oct 1973
    • Competency: External Forces & Industry Knowledge>Actuarial theory in business context; Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Publication Name: Transactions of the SOA
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Modeling & Statistical Methods>Forecasting
  • Schedule for Amortization of Acquisition Costs Versus Amortization of Acquisition Costs by Use of Natural Reserve Factors
    asset rather than as a "negative liability." TABLE 1 YEAR (t) qt* (1) 1 . . . . 0 .30 Z ... decrement of withd rawal and the decrement of mortality. DEVELOPMENT OF ACQUISITION COST NATURAL RESERVE ...

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    • Authors: Joe B Pharr
    • Date: Oct 1972
    • Competency: External Forces & Industry Knowledge>Actuarial theory in business context; Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Publication Name: Transactions of the SOA
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
  • Purchase GAAP for Equity-Indexed Annuities
    Purchase GAAP for Equity-Indexed Annuities Purchase GAAP for Equity-Indexed Annuities ... Annuities Purchase GAAP for Equity-Indexed Annuities Annuity reserves;Derivatives;Equity-indexed annuities;Financial ...

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    • Authors: Vincent Y Y Tsang
    • Date: Jun 2003
    • Competency: External Forces & Industry Knowledge>Actuarial theory in business context; Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
  • Accounting Change for Variable Annuities With Implications on Hedging
    change is on the way. The standard setters for U.S. statutory, US GAAP, and IFRS reporting are all ... there is a split in the treatment of variable annuity riders. Guaranteed minimum death benefits, income ...

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    • Authors: Bruce Rosner, Robert Frasca
    • Date: Dec 2017
    • Competency: External Forces & Industry Knowledge>Actuarial theory in business context
    • Publication Name: The Financial Reporter
    • Topics: Enterprise Risk Management>Risk measurement - ERM; Financial Reporting & Accounting>Fair value accounting; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Financial Reporting & Accounting>Statutory accounting
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