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Accounting For Interest-Sensitive Products
FASB. There is a faction that believes that the primary purpose of financial statements is to reflect ... of the other board factions believes that the primary purpose of financial statements is to be meaningful ...- Authors: B F Dunn, Charles D Friedstat, Daniel J Kunesh, Linda S Need
- Date: May 1986
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: Record of the Society of Actuaries
- Topics: Annuities; Financial Reporting & Accounting; Life Insurance>Universal life
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Current Events in Financial Reporting
Touche is playing in the project is to serve as the primary consultant to the NAIC working group that is creating ... followed by the codification. There are four primary participants in the development process. The initiation ...- Authors: Frank Buck, Tracey Barber, Steven M Butters
- Date: May 1996
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting
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Current Topics In Financial Reporting
might be interested in: 1. Reformatting -- The primary purpose of this proposal is to facilitate future ... expanded to 4 parts to allow for the reporting of direct business, reinsurance assumed, reinsurance ceded ...- Authors: Wayne Kauth, Mark Sever, Kihong Sung, Anthony John Tokarz, James D Wallace
- Date: Jun 1986
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting
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New Product Accounting Alternatives
income because the investment function is the primary service performed. The issues paper suggests two ... least, are unit expenses. We monitor those very care- fully. Like many companies, we have an inflation ...- Authors: Timothy V Bechtold, John T Glass, Jan Pollnow, Steven Stoner, William T Tozer
- Date: Oct 1985
- Competency: External Forces & Industry Knowledge>External forces and business performance; Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting
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Health Insurance Financial Reporting Issues
Surplus need is an important issue for many health care plans. A problem may arise in an insurance company ... It may be appropriate to treat some of these as primary breakdowns and others as secondary. One may find ...- Authors: William L Bogardus, Robert Ruderman, Timothy J Tongson, Ronald M Wolf
- Date: May 1985
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting; Health & Disability>Health insurance
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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 ...- 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
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U.S. and Canadian Demutualizations - Postmortem
if you are thinking about coming public, your primary perspective is to figure out how to win over investors ... protection segment including life insurance and long-term-care products · A retail asset gathering segment which ...- Authors: Earl Martin, Barry L Shemin, Robert W Wilson, William J Wheeler, Caitlin F Long
- Date: Oct 2000
- Competency: Communication>Difficult message delivery; External Forces & Industry Knowledge>External forces and business performance; Strategic Insight and Integration
- Publication Name: Record of the Society of Actuaries
- Topics: Finance & Investments; Financial Reporting & Accounting
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Current Events in Financial Reporting
corporate actuarial department at Mass Mutual. His primary responsibilities include mergers and acquisitions ... it's a coinsurance-type arrangement, then the primary liability remains with the ceding company.- Authors: Daryl Boltz, Alastair G Longley-Cook, John F Bevacqua
- Date: May 2002
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting
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Annuity Financial Reporting Issues
in a separate account. The policyholder doesn't direct the allocation of any investments, and all the ... international accounting standards. Why should you care about international accounting standards? By 2005 ...- Authors: Robert Frasca, Michael J O'Connor, Timothy J Ruark
- Date: May 2002
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: Record of the Society of Actuaries
- Topics: Annuities; Financial Reporting & Accounting
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Sarbanes-Oxley Compliance: Ready or Not, Here It Comes
segregation of duties, safeguarding of assets and direct special attention to the financial statement close ... and detect controls that you have in place to take care of those what-can-go-wrongs that map back to processes ...- Authors: R Thomas Herget, James Miles, Darin Zimmerman, Rebecca Justice, Brad Irick, Raymond Marsh Smith
- Date: Jun 2004
- Competency: External Forces & Industry Knowledge>External forces and business performance; Professional Values>Public interest representation
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting; Public Policy