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  • On Understanding the Effects of GAAP Reserve Assumptions
    reserve may be calculated for GAAP purposes by a direct modification of the assumed death benefit. Of ... particular plan, the degree of error can be tested by direct calculations. Rather than focus on such an inductive ...

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    • Authors: Gottfried O Berger, Paul Milgrom
    • Date: Oct 1975
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Results-Oriented Solutions; Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Publication Name: Transactions of the SOA
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]