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GAAP Accounting for Reinsurance Accepted
GAAP Accounting for Reinsurance Accepted The paper describes an approach for determining reserves for reinsurance accepted for use in financial statements prepared according to generally accepted ...- Authors: Frank Klinzman, Richard S Robertson
- Date: Oct 1975
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: Transactions of the SOA
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Reinsurance>Financial reporting for reinsurance; Reinsurance>Reserving - Reinsurance
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GAAP in Practice
GAAP in Practice This paper was prepared in order to set down some of the approaches which might be followed in carrying out the mandate to apply GAAP to stock life insurance companies.- Authors: Clayton A Cardinal, Melvin L Gold, Frederick S Townsend, Paul L Weichert
- Date: Oct 1973
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Technical Skills & Analytical Problem Solving>Problem analysis and definition; Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: Transactions of the SOA
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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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 useful in explaining the differences between earnings that are reported under GAAP and ...- 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
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On Understanding the Effects of GAAP Reserve Assumptions
On Understanding the Effects of GAAP Reserve Assumptions Discussion of the sensitivity of GAAP reserves to certain assumptions made and methodologies used. Followed by a discussion paper ...- Authors: Gottfried O Berger, Paul Milgrom
- Date: Oct 1975
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Results-Oriented Solutions; Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: Transactions of the SOA
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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Accounting for the Purchase of a Life Insurance Company
Accounting for the Purchase of a Life Insurance Company Various methods of accounting for a block of in-force business acquired at the time of purchase have been proposed and used. This paper ...- Authors: Stephen D Bickel, Daniel Case, Gary Corbett, W H Odell
- Date: Oct 1975
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: Transactions of the SOA
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]