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  • Unintended Consequences of FAS 113 Reinsurance Accounting for Long Duration Contracts

    Unintended Consequences of FAS 113 Reinsurance Accounting for Long Duration Contracts Unintended consequences of certain approaches used by companies to satisfy FAS 113 reinsurance accounting.

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    • Authors: Rod Bubke, Katie Cantor, Larry Gulleen
    • Date: Jun 2014
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
    • Publication Name: The Future Actuary
    • Topics: Reinsurance>Financial reporting for reinsurance
  • Indexed Universal Life: US GAAP Financial Reporting Practices

    Indexed Universal Life: US GAAP Financial Reporting Practices This article provides a brief overview of IUL US GAAP financial reporting practices and expands on the following three survey ...

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    • Authors: Katie Cantor
    • Date: Mar 2015
    • Publication Name: The Financial Reporter