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Investor & Management Expectations of the “Return On Equity” Measure vs. Some Basic Truths of Financial Accounting
Investor & Management Expectations of the “Return On Equity” Measure vs. Some Basic Truths of Financial Accounting There is often a disconnect between the way products are priced IRR and ...- Authors: Michelle Smith
- Date: Sep 2003
- Competency: External Forces & Industry Knowledge>Actuarial theory in business context; Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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New GAAP Guidance Likely to Be Promulgated for Non-Traditional Products and Separate Accounts
New GAAP Guidance Likely to Be Promulgated for Non-Traditional Products and Separate Accounts New GAAP Guidance Likely to Be Promulgated for Non- Traditional Products and Separate Accounts by ...- Authors: David C Scheinerman, Mary S Saslow
- Date: Sep 2001
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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Purchase GAAP for Equity-Indexed Annuities
Purchase GAAP for Equity-Indexed Annuities Purchase GAAP for Equity-Indexed Annuities Annuity reserves;Derivatives;Equity-indexed annuities;Financial Accounting Standards Board=FASB;Generally ...- Authors: Vincent Y Y Tsang
- Date: Jun 2003
- Competency: External Forces & Industry Knowledge>Actuarial theory in business context; Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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End-User Applications in Actuarial Processes: Risks and Controls
End-User Applications in Actuarial Processes: Risks and Controls A review of Section 404 of the Sarbanes-Oxley Act, including a review of the need for life and health insurance actuaries to ...- Authors: Arnold Dicke, P Shane Elenbass
- Date: Jun 2006
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Professional Values>Public interest representation; Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: The Financial Reporter
- Topics: Actuarial Profession>Standards of practice; Enterprise Risk Management>Governance; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Modeling & Statistical Methods
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Treasurer’s Report—2001
Treasurer’s Report—2001 Treasurer’s Report of the Financial Reporting Section of the Society of Actuaries—2001 Financial reporting; 9139 9/1/2002 12:00:00 AM ...- Authors: Society of Actuaries
- Date: Sep 2002
- Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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Implementation of ASU 2010-26
Implementation of ASU 2010-26 This article provides a discussion of the manner in which actuaries have implemented the Financial Accounting Standards Board’s (FASB) Accounting Standards Update ...- Authors: Thomas W Fineis, Jeffrey Lortie, Kathryn Marie Egan
- Date: Jun 2012
- Competency: External Forces & Industry Knowledge>Internal forces and business performance
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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Chairperson’s Corner What Have you Done for me (and you) Lately?
Chairperson’s Corner What Have you Done for me (and you) Lately? Column from section chairperson describing upcoming events pertinent to the Financial Reporting Section. Financial reporting ...- Authors: Robert Leach
- Date: Jun 2018
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
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Payout Annuities Under GAAP
Payout Annuities Under GAAP Excel spreadsheet example of GAAP calculations for an immediate annuity showing benefit reserves, DAC, and Unearned Revenue Liability [URL] from the 2010 U.S. GAAP ...- Authors: Patricia Matson
- Date: Sep 2010
- Competency: Technical Skills & Analytical Problem Solving
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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US GAAP for Life Insurers
US GAAP for Life Insurers US GAAP for Life Insurers chapter 14 spreadsheet showing a DAC and shadow DAC calculation with shareholder equity adjustment. Please see the book US GAAP for Life ...- Authors: Society of Actuaries
- Date: Jan 2006
- Competency: Technical Skills & Analytical Problem Solving
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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US GAAP for Life Insurers
US GAAP for Life Insurers US GAAP for Life Insurers chapter 15 spreadsheet showing the GAAP development of VOBA and Goodwill after a merger or acquisition. Please see the book US GAAP for Life ...- Authors: Society of Actuaries
- Date: Jan 2006
- Competency: Technical Skills & Analytical Problem Solving
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]