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  • Accounting for Policyholder Dividends
    Accounting for Policyholder Dividends This panel discussion session explored alternative methods for accounting recognition of the costs of policyholder dividends. The theoretical bases, as well ...

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    • Authors: Kenneth LaSorella, Darryl Wagner, Patricia Matson, Brian Purves
    • Date: Oct 2001
    • Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Public Policy
  • RBC C3 Phase II: Easier Said Than Done
    RBC C3 Phase II: Easier Said Than Done Results of an industry survey on life insurance companies' efforts to implement the recently adopted Life Risk-Based Capital Phase II Instructions, ...

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    • Authors: Patricia Matson, Don Wilson
    • Date: Mar 2006
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Publication Name: The Financial Reporter
    • Topics: Actuarial Profession>Best practices; Annuities>Reserves - Annuities; Financial Reporting & Accounting>Statutory accounting; Modeling & Statistical Methods>Asset modeling; Modeling & Statistical Methods>Deterministic models; Modeling & Statistical Methods>Scenario generation; Modeling & Statistical Methods>Stochastic models