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Presenting Mutual Life Insurers' U.S. GAAP Results
1995, par. 17) The AICPA notes that the two conditions ordinarily will be met (1995, par. 17). Terminal ... balance, its cash surrender value (FASB, 1987, par. 17). The account balance is, together with future ...- Authors: Daniel Case
- Date: Jan 1998
- Competency: External Forces & Industry Knowledge
- Publication Name: Actuarial Research Clearing House
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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Classification of Insurance Products According to GAAP for Mutuals
the present value of the estimated gross margin (§17). (The estimated gross margin is explained below) ... and (b) the amount can be reasonably estimated (§17). A.3.3 DAC Deferrable acquisition costs are ...- Authors: Joseph Sirote
- Date: Jan 1995
- Competency: External Forces & Industry Knowledge>External forces and business performance; External Forces & Industry Knowledge>General business skills
- Publication Name: Actuarial Research Clearing House
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting