1
-
10
of
10
results (0.45 seconds)
Sort By:
-
Long-Term Care LTC
Long-Term Care LTC This session from the 1993 Valuation Actuary Symposium covers problems and considerations ... considerations for the valuation actuary with long term care insurance, NAIC risk based capital RBC requirements ...- Authors: Douglas C Kolsrud, Mark Newton, Dennis M O'Brien, James Robinson
- Date: Jan 1993
- Competency: External Forces & Industry Knowledge
- Topics: Long-term Care; Public Policy
-
What Does This Market-Value Accounting Really Mean?
critiques. The available-for-salecategory is the primary problem for insurance companies. The trading category ... valuation allowance is what you would call your primary traditional DAC versus a DAC that counted unrealized ...- Authors: James Hohmann, Douglas C Kolsrud, Edward Robbins
- Date: May 1994
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Fair value accounting
-
Financial Integration of the Pricing Process
Aegon USA chosen to use value added as one of our primary manage- ment information tools? One reason is because ... parent company because we were going to use it as a primary communication tool with them, and we wanted something ...- Authors: Patricia Guinn, Douglas C Kolsrud, Philip Polkinghorn
- Date: Jun 1990
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: Record of the Society of Actuaries
- Topics: Annuities>Pricing - Annuities; Life Insurance>Pricing - Life Insurance
-
National Association of Insurance Commissioners 'NAIC' Recent Developments
nonforfeiture values to a more open model in which the primary responsibility will be put on the company to develop ... bonds. Frankly, things that do not really, in a direct sense, connect with interest rate risks, are the ...- Authors: Larry M Gorski, Douglas C Kolsrud
- Date: Oct 1996
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Statutory accounting; Public Policy
-
Current Topics Affecting Financial Reporting Actuaries
involve how employers account for pensions or health care costs certainly have relevance in the financial ... MR. ROBERTSON: I agree with you entirely. The primary responsibility that you have, or I have, or any ...- Authors: J Duran, Donna Claire, Douglas C Kolsrud, Richard S Robertson
- Date: May 1995
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Actuarial Profession>Code of Conduct; Actuarial Profession>Professional development; Financial Reporting & Accounting
-
The Control Cycle: Pricing Issues and Financial Reporting
being quantified. Embedded value consists of two primary components: adjusted book value and the value ... an increase in embedded value, is because of the direct tie to new business profitability. We’ll be getting ...- Authors: Douglas C Kolsrud, Robert W Omdal, Rachel M Hancock
- Date: Oct 1996
- Competency: Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: Record of the Society of Actuaries
- Topics: Enterprise Risk Management>Financial management
-
Market-Value Accounting
liabilities. In simplified terms, there are two primary ways to determine the fair value; you can set the ... semiarbitrary class of available-for-sale assets. Would you care to comment on that? MR. HOHMANN: I think the observation ...- Authors: James Hohmann, Douglas C Kolsrud, James D Wallace, Matthew Clayton Modisett
- Date: Apr 1994
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Fair value accounting
-
Accounting for Investments
Accounting for Investments Presented at May 1996 Spring Meeting. The investment environment has ... with originating or acquiring loans and initial direct cost. FAS 91 prescribes the interest method of ...- Authors: Douglas C Kolsrud, Cathy Engelbert, Arnold Brousell
- Date: May 1996
- Competency: Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: Record of the Society of Actuaries
- Topics: Finance & Investments>Derivatives; Financial Reporting & Accounting; Modeling & Statistical Methods>Asset modeling
-
Measurement of Financial Performance
Measurement of Financial Performance The concept of Value Added [based on Embedded Value] is discussed ... FOR ~ VALUATION ACTUARY versus, say, long-term care business. Do you use the same hurdle rate for all ...- Authors: Patricia Guinn, John Hele, Douglas C Kolsrud
- Date: Jan 1991
- Competency: Technical Skills & Analytical Problem Solving>Process and technique refinement
- Topics: Finance & Investments>Embedded value
-
Purchase Generally Accepted Accounting Principles - Where Are We Heading?
Purchase Generally Accepted Accounting Principles - Where Are We Heading? The panel discussed the ... typical acquisition cost. This change is the primary driver of VOBA. This cost recovery load may not ...- Authors: Douglas C Kolsrud, Daniel J Kunesh, James Milholland, Joseph E Consolino
- Date: Oct 1999
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]