Announcement: SOA congratulates the new ASAs and CERAs for November 2024.

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  • Unassigned Surplus and Contingency Reserves
    Unassigned Surplus and Contingency Reserves This discussion at the 1967 Annual Meeting is about the appropriate level of unassigned surplus and the rationale and accounting for contingency ...

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    • Authors: Dwight K Bartlett, Thomas P Bowles, John M Bragg, Robert G Espie, Louis Garfin, Meno T Lake, Charles W McMahon, Will R Mullens, Harry Walker, Dale R Gustafson, Edward A Green, William M Anderson, Max Bruce Willard Batho, Eugene F Porter, Henry S Beers, Joseph R Pickering
    • Date: Oct 1967
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: Transactions of the SOA
    • Topics: Financial Reporting & Accounting