Condition - Very Good The item shows wear from consistent use, but it remains in good condition and functions properly. Item may arrive with damaged packaging or be repackaged. It may be marked, have identifying markings on it, or have minor cosmetic damage. It may also be missing some parts/accessories or bundled items.
U.S. Gaap for Life Insurers
A talented team of authors collaborated to provide updates in new developments in sales inducements, persistency bonuses, other SOP 03-1 issues, FAS 133 interpretations (including B36, treatments for GMDB, GMAB, GMIB and GMWB), no-lapse s, EIA valuation, shock-lapse examples and totally new purchase GAAP addressing FAS141 and FAS142 and VA DAC practices. The text includes more foreign product examples, reinsurance accounting, fair value perspectives and GAAP balance sheet and income statement examples in 100 new spreadsheets and over 200 additional pages.