US GAAP for Life Insurers
Author : R. Thomas Herget
Publisher :
Page : 0 pages
File Size : 28,8 MB
Release : 2006
Category : Life insurance
ISBN : 9780938959731
Author : R. Thomas Herget
Publisher :
Page : 0 pages
File Size : 28,8 MB
Release : 2006
Category : Life insurance
ISBN : 9780938959731
Author : R. Thomas Herget
Publisher :
Page : 0 pages
File Size : 40,9 MB
Release : 2000
Category : Insurance, Life
ISBN : 9780938959687
Author : Edward L. Robbins
Publisher : ACTEX Publications
Page : 545 pages
File Size : 22,56 MB
Release : 2015-03-08
Category : Business & Economics
ISBN : 1625423837
This new, innovative textbook, a sequel to US Tax Reserves for Life Insurers published in 2005, provides authoritative guidance and mathematical approaches to calculating both actuarial tax basis liabilities (reserves and related items) and assets (primarily invested assets and deferred taxes). The text provides an introduction to statutory and tax reserve planning and includes a detailed discussion of the pertinent parts of the authoritative guidance, including extensive references to specific cases and rulings. This sequel provides significant detail on investment tax accounting and offers an introduction to tax aspects of business combinations.
Author : R.Thomas Herget (et al)
Publisher :
Page : 0 pages
File Size : 30,18 MB
Release : 2006
Category :
ISBN :
Author : American Institute of Certified Public Accountants. Life Insurance Audit Guide Task Force
Publisher :
Page : 598 pages
File Size : 20,2 MB
Release : 2008
Category : Health insurance
ISBN :
Author : Insurance Accounting and Statistical Association
Publisher :
Page : 656 pages
File Size : 27,5 MB
Release : 1977
Category : Insurance, Life
ISBN :
Author : Louis J. Lombardi
Publisher : ACTEX Publications
Page : 301 pages
File Size : 49,97 MB
Release : 2006
Category : Business & Economics
ISBN : 1566985609
Author : Edward L. Robbins
Publisher :
Page : 853 pages
File Size : 27,18 MB
Release : 2006
Category : Life insurance
ISBN : 9780975933725
Author : Wayne S. Upton (jr.)
Publisher :
Page : pages
File Size : 11,60 MB
Release : 1996
Category :
ISBN :
Author : Irwin T. Vanderhoof
Publisher : Springer Science & Business Media
Page : 389 pages
File Size : 39,65 MB
Release : 2013-04-17
Category : Business & Economics
ISBN : 1475767323
This book explores theoretical and practical implications of reflecting the fair value of liabilities for insurance companies. In addition, the contributions discuss the disclosure of these values to the financial and regulatory communities and auditing firms which are actually calculating this illusive but important variable. It combines contributions by distinguished practitioners from the insurance, accounting and finance fields, with those of prominent academics. One of the central themes of the collection is that adequate disclosure of the true economic value of insurance company liabilities is both possible and desirable. Wherever possible, the insurance valuation process is wedded with modern financial theory. For example, the use of option pricing theory is applied to insurance companies, where the true value of the firm's liabilities is a critical variable. Methods such as cash flow, earned profit and indirect discount are explored.