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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 ...

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    • Authors: Society of Actuaries
    • Date: Jan 2006
    • Competency: Technical Skills & Analytical Problem Solving
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]

  • 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 ...

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    • Authors: Society of Actuaries
    • Date: Jan 2006
    • Competency: Technical Skills & Analytical Problem Solving
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]

  • 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 ...

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    • Authors: Patricia Matson
    • Date: Sep 2010
    • Competency: Technical Skills & Analytical Problem Solving
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]

  • US GAAP for Life Insurers

    US GAAP for Life Insurers US GAAP for Life Insurers chapter 16 spreadsheet showing development of the GAAP DAC and Reserve for a non-US product. Also shown are cashflows and profits. Please see ...

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    • Authors: Society of Actuaries
    • Date: Jan 2006
    • Competency: Technical Skills & Analytical Problem Solving
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]

  • US GAAP for Life Insurers

    US GAAP for Life Insurers US GAAP for Life Insurers chapter 9 spreadsheets showing examples of payout annuities. Please see the book US GAAP for Life Insurers for more details on US GAAP ...

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    • Authors: Society of Actuaries
    • Date: Jan 2006
    • Competency: Technical Skills & Analytical Problem Solving
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]

  • US GAAP for Life Insurers

    US GAAP for Life Insurers US GAAP for Life Insurers chapter 3 spreadsheets. These various spreadsheets show various tables related to insurance company expenses both deferrable and non-deferrable ...

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    • Authors: Society of Actuaries
    • Date: Jan 2006
    • Competency: Technical Skills & Analytical Problem Solving
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]

  • US GAAP for Life Insurers

    US GAAP for Life Insurers US GAAP for Life Insurers chapter 18 spreadsheet showing calculations of estimated gross margins before and after reorganization. Please see the book US GAAP for Life ...

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    • Authors: Society of Actuaries
    • Date: Jan 2006
    • Competency: Technical Skills & Analytical Problem Solving
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]

  • Transition Expedient for Market Risk Benefits Under GAAP Targeted Improvements

    Transition Expedient for Market Risk Benefits Under GAAP Targeted Improvements An expedient method for calculating compound market risk benefit attributed premium factors under targeted ...

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    • Authors: Gregory Goulding, Che Hu
    • Date: Dec 2018
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]

  • GAAP Targeted Improvements: Diving into Details

    GAAP Targeted Improvements: Diving into Details Review of some subtle details in GAAP targeted improvements for long-duration contracts (ASU 2018-12). deferred acquisition cost=DAC;deferred ...

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    • Authors: Steven Malerich
    • Date: Dec 2018
    • Competency: Results-Oriented Solutions; Technical Skills & Analytical Problem Solving
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]

  • On the Fair Value of Business Acquired part I of II

    On the Fair Value of Business Acquired part I of II On the Fair Value of Business Acquired part I of II by Joe Koltisko from The Financial Reporter, September 2001, Issue No. 47. Fair value ...

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    • Authors: Joseph Koltisko
    • Date: Sep 2001
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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