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  • The Actuary Vol. 23, No. 10 Pricing On A GAAP Basis
    The Actuary Vol. 23, No. 10 Pricing On A GAAP Basis Life insurance companies find themselves in a significantly more complicated environment than that of just a few years ago. Managements face an ...

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    • Authors: Bradley M Smith
    • Date: Nov 1989
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: The Actuary Magazine
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
  • FAS No. 97 - Handling Persistency Kicker Features
    FAS No. 97 - Handling Persistency Kicker Features This article examines the impact of FAS 97 on the emergence of earnings for the most recent versions of UL products, those with interest rate and ...

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    • Authors: Bradley M Smith
    • Date: Jul 1988
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: The Actuary Magazine
    • Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Life Insurance>Reserves - Life Insurance