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  • Current Topics In Financial Reporting
    limitation of 150% of one year's premium. The primary guidance received by Valuation Actuaries is from ... was modified to require identification of the primary location of the company's 2572 CURRENT TOPICS ...

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    • Authors: Wayne Kauth, William J Schreiner, Wayne S Upton, George R. Wallace
    • Date: Oct 1986
    • Competency: External Forces & Industry Knowledge>External forces and business performance
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting
  • Current Topics in Financial Reporting
    Valuation Office uses to assign classifica- tions to direct placement debt securities. The rules that arc currently ... One project concerns the accounting for continuing care retirement arrange- ments. The AICPA has drafted ...

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    • Authors: Charles C McLeod, William J Schreiner, Wayne S Upton, Brian Zell
    • Date: May 1987
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting
  • Current Topics In Financial Reporting
    life annual statement be separated into their direct, assumed and ceded components. Thus we may very ... recognition should be required when future health care and maintenance costs are expected to exceed revenues ...

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    • Authors: Keith F Deviney, David R Johnston, James Milholland, William J Schreiner, Wayne S Upton, William D Ward
    • Date: May 1986
    • Competency: External Forces & Industry Knowledge>External forces and business performance
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting