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  • A Policy-Year Model for GAAP Valuation of Coinsurance and Modified Coinsurance
    of twenty years and the premium-paying period, care must be taken not to overstate the GAAP profit ... reinsurer, and the costs are the expenses of the direct writer. Since the business is coinsured, insurance ...

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    • Authors: David N Becker, Michael Eckman
    • Date: Jan 1981
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: Transactions of the SOA
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Modeling & Statistical Methods; Reinsurance>Coinsurance
  • A Comparison of Alternative Generally Accepted Accounting Principles GAAP Methodologies for Universal Life
    integral parts of the re- serving mechanism, whose primary (if not sole) purpose is to cause profit to be ... factors not explicitly mentioned in the paper. The primary issue here is that Mr. McLaughlin related earnings ...

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    • Authors: Mark Evans, S Michael McLaughlin, Donald R Sondergeld
    • Date: Oct 1987
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: Transactions of the SOA
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
  • GAAP Acquisition Expense Amortization Methodology
    GAAP Acquisition Expense Amortization Methodology This paper discusses three methods ... principal points made in the discussions, with further direct reference to the discussions suggested as circumstances ...

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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]