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Life Insurance Earnings andthe Release from Risk PolicyReserve System

Life Insurance Earnings andthe Release from Risk PolicyReserve System This paper is concerned with the fundamental nature of life insurance company earnings. The operation of the policy reserve ...
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Description: This paper is concerned with the fundamental nature of life insurance company earnings. The operation of the policy reserve system as the timing mechanism which determines the incidence of earnings is discussed, and the concept of release from risk is described. From Society of Actuaries Financial Reporting Monograph, M-AS99-1.
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- Authors: Richard G Horn
- Date: Oct 1999
- Competency: Technical Skills & Analytical Problem Solving
- Topics: Financial Reporting & Accounting

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Life Insurance Earnings andthe Release from Risk PolicyReserve System