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  • Solvency Standards For Life Companies In The United States, Canada, And The United Kingdom
    gone quasi-publlc and pay less attention to the primary entitle- ment of the investor than to the political ... to make good any deficiency of assets; or he may direct the Superintendent to take control of the company's ...

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    • Authors: Richard Humphrys, Edward A. Lew, Ronald S Skerman
    • Date: Apr 1976
    • Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting; Global Perspectives
  • Meeting the Needs for Financial Information
    discussion. I will cover three topics: (1) the primary need for statutory statements - keeping track of ... column would show the income statement for all direct business before any reinsurance. The second column ...

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    • Authors: Bruce Darling, Michael E Mateja, R Stephen Radcliffe
    • Date: Oct 1992
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Strategic Insight and Integration>Effective decision-making; Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting; Public Policy
  • Employer's Accounting For Pensions And Other Post-Employment Benefits - Basic Issues
    about our differences was quite helpful. The primary objective the Board identified is to provide information ... reporting system that I described includes three primary financial statements. First there is the statement ...

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    • Authors: Jack Forstadt, John Kieley, Timothy S Lucas, John C Neal, Joel I Rich, Marc M Twinney
    • Date: Apr 1982
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Relationship Management>Relationships and trust; Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Pensions & Retirement>Assumptions and methods; Pensions & Retirement>Pension accounting
  • Employers' Accounting For Pensions And Other Postemployment Benefits-Basic Issues
    define what financial reporting should do. The primary objective is described as providing information ... position displays the sources and uses of cash. The primary financial statements are supplemented by notes ...

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    • Authors: Barbara J Eversberg, Leonard Mactas, Jack Schechter, Betsy Hollowell
    • Date: May 1982
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Relationship Management>Relationships and trust; Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Pensions & Retirement>Assumptions and methods; Pensions & Retirement>Defined benefit plans; Pensions & Retirement>Pension accounting
  • Employers' Accounting For Pensions And Other Post-Employment Benefits - Additional Issues
    Employers' Accounting For Pensions And Other Post-Employment Benefits - Additional Issues ... working on an exposure draft of a statement. The primary subject of today's session is the second set of ...

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    • Authors: John S Agatston, James A Beirne, Benjamin E Feller, Jeremy Gold, Marvin H Greene, Michael H Kaplan, Timothy S Lucas, Michael Mudry, Howard Rog, William J Schreiner
    • Date: Apr 1982
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Pensions & Retirement>Pension accounting