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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 ...- 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