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  • New Actuarial Standards for Insurance Company Reporting in Canada
    New Actuarial Standards for Insurance Company Reporting in Canada This 1978 presentation discusses ... for reporting for life insurance companies. The primary purposes would be to report earnings on a going ...

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    • Authors: H Edward Harland, James D Lamb, Cecil G White, BRADLEY WAYNE BERGQUIST
    • Date: Jun 1978
    • Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting; Public Policy
  • Filling In The GAAP
    general knowledge of the subject but have not had direct responsibilities in the area or closely followed ... services." Premium revenues should be recognized in direct proportion to such functions or services. (c) ...

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    • Authors: Burton Jay, Application Administrator
    • Date: May 1976
    • Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
  • U.S. GAAP Update
    The problem is that many direct writers get good reinsurance quotes. The direct writer wasn't comfortable ... years, whereas a lot of the reinsurers were. The direct company could get rid of its mortality risk or ...

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    • Authors: Robert B Thomas, Michael Hughes, Darin Zimmerman
    • Date: Oct 2004
    • Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
  • Current Events - GAAP
    out what will be in there and when. Also, take care upon implementation, because what you do now pretty ... you're trading in a hospital indemnity for long-term care, that is different types of morbidity risks.

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    • Authors: John Morris, Michael Hughes, Jason Morton, Deborah Whitmore
    • Date: May 2003
    • Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
  • Generally Accepted Accounting Principles: Implications for Mutual Insurance Holding Companies and Demutualizations
    variation than reserves are and, thus, require much more care in determination and analysis, especially for ... of the business. An obvious point is that much care needs to be taken with DAC unlocking, especially ...

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    • Authors: Alan Brinkman, Jason Morton, Ed Morrissey
    • Date: May 1999
    • Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]