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  • GAAP Acquisition Expense Amortization Methodology
    GAAP Acquisition Expense Amortization Methodology This paper discusses three methods for the amortization of deferred acquisition expenses, DAC and the results when actual experience differs ...

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    • Authors: Alan Goldberg, Thomas G Kabele, Lester Moskowitz, Claude Y Paquin, Joe B Pharr, Donald R Sondergeld
    • Date: Oct 1978
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: Transactions of the SOA
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
  • The Natural Reserve Concept and Life Insurance Earnings
    The Natural Reserve Concept and Life Insurance Earnings This paper demonstrates some of the basic principles and concepts inherent in the use of natural reserves to adjust earnings and to ...

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    • Authors: Joe B Pharr
    • Date: May 1971
    • Competency: 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>Reserves - Life Insurance
  • Digest of Smaller Company Forum
    Digest of Smaller Company Forum This discussion at the 1968 Philadelphia Regional Meeting focuses on issues for smaller companies including expense analysis, adjusted earnings, variable ...

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    • Authors: John C Bertram, Barry L Blazer, John M Bragg, Ralph E Edwards, Norman T Fuhlrodt, Harold Gilbert, Kenneth L Gittings, Melvin L Gold, Donald S Grubbs, John E Hearst, Clayton L Jackson, Wilford A Leonard, Bruce G Lindsay, Robert L Lindsay, John S Moyse, Joe B Pharr, Anna M Rappaport, Edwin E Stancik, Frederick S Townsend, Milton F Chauner, B Franklin Blair, W Gilbert Cook, Andrew M. Stiglitz
    • Date: Apr 1968
    • Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
    • Publication Name: Transactions of the SOA
    • Topics: Annuities; Financial Reporting & Accounting; Life Insurance
  • Schedule for Amortization of Acquisition Costs Versus Amortization of Acquisition Costs by Use of Natural Reserve Factors
    Schedule for Amortization of Acquisition Costs Versus Amortization of Acquisition Costs by Use of Natural Reserve Factors The purpose of this paper note is to highlight the similarities of ...

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    • Authors: Joe B Pharr
    • Date: Oct 1972
    • Competency: External Forces & Industry Knowledge>Actuarial theory in business context; Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Publication Name: Transactions of the SOA
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]