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  • GAAP Targeted Improvements—Traditional Contract Analytics

    GAAP Targeted Improvements—Traditional Contract Analytics Presentation of formulas for measuring the effects of experience variances and assumption changes on traditional contract DAC and benefit ...

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    • Authors: Steven Malerich, Robert E Winawer, Rebecca B Scotchie
    • Date: Dec 2018
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
  • Two New Bases, One Big Transformation— Thoughts on Concurrent Implementation of two Accounting Bases

    Two New Bases, One Big Transformation— Thoughts on Concurrent Implementation of two Accounting Bases The article focuses on implementation considerations for insurance companies that will be ...

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    • Authors: Aisling Metcalfe, Alexander Zaidlin, Gavin Stewart
    • Date: Dec 2018
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
  • VA GMDBs: Contemplating the Impactof the Proposed SOP on GAAP Income

    VA GMDBs: Contemplating the Impactof the Proposed SOP on GAAP Income VA GMDBs: Contemplating the Impact of the Proposed SOP on GAAP Income by David C. Heavilin and Karen J. Sasveld from The ...

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    • Authors: David C Heavilin
    • Date: Dec 2001
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
  • Issues in selecting the discount rate for GASB 45 Valuations

    Issues in selecting the discount rate for GASB 45 Valuations This article discusses the discount rate that should be used under GASB 45. Public employers now find themselves in a similar ...

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    • Authors: Application Administrator
    • Date: Jun 2007
    • Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
    • Publication Name: The Actuary Magazine
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]