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  • Earnings and the Internal Rate of Return Measurement of Profit
    Earnings and the Internal Rate of Return Measurement of Profit This paper develops a tool that may be ... be useful in explaining the differences between earnings that are reported under GAAP and profits that ...

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    • Authors: Richard S Robertson, Donald R Sondergeld
    • Date: Oct 1974
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Publication Name: Transactions of the SOA
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Life Insurance>Pricing - Life Insurance
  • GAAP Accounting for Reinsurance Ceded
    Reinsurance Ceded This paper discusses the principles found in the Academy of Actuaries Committee on Financial ... certain problems of implementation, and identifies items where there might be differences of opinion.

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    • Authors: Ernie Frankovich, Frank Klinzman, Richard S Robertson
    • Date: Oct 1975
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Publication Name: Transactions of the SOA
    • Topics: Reinsurance>Financial reporting for reinsurance