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  • Source-of-Earnings Analysis under FAS 97 Universal Life Accounting
    Source-of-Earnings Analysis under FAS 97 Universal Life Accounting This paper illustrates a procedure for analyzing the sources of profit under FAS 97 and suggests an analytical procedure for ...

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    • Authors: Joseph H Tan
    • Date: Oct 1989
    • Competency: External Forces & Industry Knowledge>External forces and business performance; Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Publication Name: Transactions of the SOA
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Life Insurance>Universal life
  • GAAP for Universal Life
    GAAP for Universal Life Speaker works through a detailed example of GAAP analysis and reporting for a universal life product. Session 40TS of the 2005 Valuation Actuary Symposium. N/A; 18859 1/1 ...

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    • Authors: Edward Jarrett
    • Date: Jan 2005
    • Competency: Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Life Insurance>Universal life
  • New Products Accounting Alternatives
    New Products Accounting Alternatives Presented at June 1985 Spring Meeting. Discusses statutory and GAAP accounting alternatives for Universal Life, Variable Products, Flexible Premium Annuity ...

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    • Authors: Edward F Bader, Shane A Chalke, Rex D Hemme, Linda L Wein
    • Date: Jun 1985
    • 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: Annuities>Individual annuities; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting; Life Insurance>Universal life