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  • Measuring Interest Rate Spread
    Measuring Interest Rate Spread The Actuary Vol. 22, No. 2. This article discusses how the the choice of basis for measuring Interest Rate Spread impacts pricing and accounting for interest ...

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    • Authors: Selig Ehrlich
    • Date: Feb 1988
    • Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
    • Publication Name: The Actuary Magazine
    • Topics: Annuities>Pricing - Annuities; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting; Life Insurance>Pricing - Life Insurance
  • Where Have All The Earnings Gone?
    Where Have All The Earnings Gone? This article discusses the impact on the financial statements of changing from Statutory Accounting to GAAP Accounting and the under-reporting of long-term ...

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    • Authors: George L Hogeman
    • Date: Feb 1974
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Actuary Magazine
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting
  • Insurance Department Ruling On Graded Premium Policies
    Insurance Department Ruling On Graded Premium Policies A copy of a recent 1967 ruling of the New York Insurance Department on the treatment of graded premium policies in Schedule Q. Financial ...

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    • Authors: Charles F B Richardson
    • Date: Nov 1967
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Actuary Magazine
    • Topics: Financial Reporting & Accounting>Statutory accounting
  • Results Of U.S. Appointed Actuaries Survey
    Results Of U.S. Appointed Actuaries Survey This article summarizes the results of the first part of a U.S. Appointed Actuaries survey asking about the usefulness of the various documents that ...

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    • Authors: Donna Claire, Maria Thomson
    • Date: Feb 1994
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Actuary Magazine
    • Topics: Actuarial Profession>Standards of practice; Financial Reporting & Accounting>Statutory accounting
  • The Actuary Vol. 23, No. 3 Valuation Law And The Mandatory Securities Valuation Reserve
    The Actuary Vol. 23, No. 3 Valuation Law And The Mandatory Securities Valuation Reserve The NAIC Special Advisory Committee on the Standard Valuation Law presented proposals at the December 1988 ...

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    • Authors: Anthony Spano
    • Date: Mar 1989
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Actuary Magazine
    • Topics: Financial Reporting & Accounting>Statutory accounting
  • More on GAAP for Mutuals
    More on GAAP for Mutuals This article discusses how statutory financials would differ from a reasonable GAAP for a mutual company's structure, if the latter were ever imposed. Dividends; ...

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    • Authors: Donald D Cody
    • Date: Apr 1984
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Actuary Magazine
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting
  • The Actuary Vol. 22, No. 2 Danger To Life Insurance Companies Of Asset Default - C - 1 Risk
    The Actuary Vol. 22, No. 2 Danger To Life Insurance Companies Of Asset Default - C - 1 Risk The purpose of the article is to summarize the results and conclusions of the C-1 Risk Task Force ...

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    • Authors: Application Administrator
    • Date: Feb 1988
    • Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
    • Publication Name: The Actuary Magazine
    • Topics: Finance & Investments>Asset allocation; Finance & Investments>Investment policy; Finance & Investments>Investment strategy - Finance & Investments; Financial Reporting & Accounting>Statutory accounting
  • Taxes and Profit Discounting
    Taxes and Profit Discounting This articles discusses the questions - should statutory profits be discounted at an after-tax rate, or at a pre-tax rate? Discount rates=Interest ...

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    • Authors: Douglas A Eckley
    • Date: Apr 1984
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Actuary Magazine
    • Topics: Financial Reporting & Accounting>Statutory accounting
  • Modernizing The Insurance Financial Process
    Modernizing The Insurance Financial Process This article summarizes statutory reporting and the Pinciple-Based Initiative that the Academy, the industry and the regulators have been working on in ...

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    • Authors: David Sandberg
    • Date: Feb 2007
    • Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
    • Publication Name: The Actuary Magazine
    • Topics: Financial Reporting & Accounting>Statutory accounting