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FAS No. 97 Brings Sweeping Changes
FAS No. 97 Brings Sweeping Changes FASB's Statement of Financial Accounting Standards No. 97 contains wide-sweeping changes to the preparation of GAAP financials for insurance companies.- Authors: Mark Evans
- Date: Jul 1988
- Competency: External Forces & Industry Knowledge; 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>Universal life
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Understanding Generally Accepted Accounting Principles [GAAP] and Statutory Profitability
Understanding Generally Accepted Accounting Principles [GAAP] and Statutory Profitability Presenters discuss: [1] market-value accounting, [2] accounting for mortgage-backed securities [MBSs] ...- Authors: Randall Boushek, John W Brumbach, Paul S Graham, Craig R Raymond
- Date: Jan 1992
- Competency: Technical Skills & Analytical Problem Solving
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting
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Fair-Value Reporting
Fair-Value Reporting Panelists discuss recent developments in the area of fair-value financial reporting for life insurers – specifically, the exposure draft of 'Using Cash-Flow ...- Authors: J Duran, Wayne S Upton
- Date: Oct 1997
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]
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Practical Issues for Health Actuaries–Written by Project Oversight Group
Practical Issues for Health Actuaries–Written by Project Oversight Group Healthcare costs have been rising faster than general inflation for many years. Early models that predicted this past ...- Authors: Application Administrator, John Cookson, Marilyn Miller Oliver, Adam J Reese, Steven Siegel, Keith J Williams, Russell Weatherholtz
- Date: Jan 2007
- Competency: Technical Skills & Analytical Problem Solving
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Health & Disability
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Evolution of Accounting Standards and Current Developments
Evolution of Accounting Standards and Current Developments This 1977 panel discussion examined evolution of accounting standards and current developments. Topics discussed included: 1. FASB& ...- Authors: Henry B Ramsey, Richard S Robertson, Jarvis Farley, Albert A Koch, Reed K Storey
- Date: Oct 1977
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]
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FASB Hearing On Insurance Accounting
FASB Hearing On Insurance Accounting This article discusses the FASB Exposure Draft, “Accounting and Reporting by Insurance Enterprises for Certain Long-Duration Insurance Contracts and for ...- Authors: William J Schreiner
- Date: Sep 1987
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: The Actuary Magazine
- Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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Modeling Long Term Healthcare Cost Trends
Modeling Long Term Healthcare Cost Trends Healthcare costs have been rising faster than general inflation for many years. Early models that predicted this past pattern projected healthcare ...- Authors: Application Administrator, John Cookson, Marilyn Miller Oliver, Adam J Reese, Steven Siegel, Keith J Williams, Russell Weatherholtz
- Date: Jan 2007
- Competency: Technical Skills & Analytical Problem Solving
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Health & Disability
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Another World FASB
Another World FASB 1993 SOA Annual Meeting, New York. This session is about the various FASB statements with which the retirement benefit actuary must deal. Emphasis was on current ...- Authors: James T Colburn, Dennis M Polisner, James M Van Valen, Diana J Scott, Kenneth E Dakdduk
- Date: Oct 1993
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Pensions & Retirement>Pension accounting
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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 ...- 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