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New Products Accounting Alternatives
management and mortality experience. Using these as the primary basis for profit recognition results in earnings ... Recommendation and Interpretation 1-1, which was a direct result of the AICPA/Academy task force dealing ...- Authors: Bruce Bengtson, William J Schreiner, Edward Silins, Michael M Sonderby
- Date: May 1985
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: Record of the Society of Actuaries
- Topics: Annuities>Individual annuities; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting; Life Insurance
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New Products Accounting Alternatives
relative levels of risks and functions performed. The primary performance and risk elements in a UL contract ... premium over the net premium) should be recognized in direct relation to premium revenues. In the absence of ...- Authors: Edward F Bader, Shane A Chalke, Rex D Hemme, Linda L Wein
- Date: Jun 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: Annuities>Individual annuities; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting; Life Insurance>Universal life
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Individual Health Insurance Reserve Issues
this presentation. MR. E. PAUL BARNHART: The primary topic that I am responsible for presenting is the ... but highly probable or imminent because of their direct causal relation to claims that have been incurred ...- Authors: E Paul Barnhart, Robert Dobson, Jan O'Sullivan, Mark E Litow, W H Odell
- 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>Statutory accounting; Health & Disability>Health insurance
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Has The National Association Of Insurance Commissioners 'NAIC' Annual Statement Blank Outlived Its Usefulness?
that management is adhering to the standards of care and prudence in the management of funds entrusted ... regulatory action... The key elements of the system direct the bulk of the effort where it is most likely ...- Authors: Angelica Michail, Anthony F Crocker, Hugh J McFarland, John O Montgomery, Gary K Ransom, Walter Rugland, William J Schreiner, Richard H Snader, William D Ward
- 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>Statutory accounting
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Financial Reporting Issues Related To Health Insurance
through some administrator, through a TPA, through direct submission by policyholders to your claim office ... or a statement from the primary carrier, you need a hint of whether the primary carrier is experiencing ...- Authors: Phyllis Doran, Paul R Fleischacker, Darrell Knapp, Joseph Michalcik, James N Roberts
- Date: Apr 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>Statutory accounting; Health & Disability>Health insurance
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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 ...- 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
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Quantifying the C-2 Risk [Premium Insufficiencies, including Increasing Claims and Expenses]
certificate, it may be the secondary cause not the primary cause and, in many cases the cause of death may ... responsible. FROM THE FLOOR: Even though the primary problem will be in future sales, do you see us ...- Authors: Michael Cowell, Daniel J McCarthy
- Date: May 1987
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: Record of the Society of Actuaries
- Topics: Experience Studies & Data>Morbidity; Experience Studies & Data>Mortality; Financial Reporting & Accounting>Statutory accounting
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Accounting for Reinsurance Agreements
Categories is Health Insurance Other than Long-Term Care and Long-Term Disability. Letters appear across ... term business is a good example of this. Their primary business is selling permanent participating policies ...- Authors: Alan E Close, William M Frasier
- Date: Oct 1996
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Statutory accounting; Reinsurance>Financial reporting for reinsurance
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Accounting Alternatives For New Products
not attractive, since the margins may not bear a direct relationship to the risks and functions performed ... Premiums probably are revenue for VLI. 3. Great care should be taken in setting assumptions for VLI, ...- Authors: John W Brumbach, Charles Carroll, Douglas A Eckley, Dennis L Stanley, Michael Stein
- Date: Apr 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>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting
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Actuarial Opinions On Asset-Liability Matching
Principle: A valuation should be pre- pared with care by qualified professionals and follow current professional ... ACTUARIAL OPINIONS ON ASSET-LIABILITY MATCHING please direct them to Mr. Robert D. Hogue, the incoming Chairman ...- Authors: Steven Lippai, R Stephen Radcliffe, Edward Silins, Stanley B Tulin
- Date: Oct 1985
- Competency: External Forces & Industry Knowledge>External forces and business performance; Professional Values>Practice expertise; Professional Values>Public interest representation
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Statutory accounting