U.S. GAAP - Chapter 5 - TRAD LIFE (SFAS 120)

Scope and Applicability
Overview of Acct Model
Amortization Methods
Selection of Assumptions
True-up and Unlocking
Realized Capital Gains
Recoverability and Loss Recognition
Policyholder Benefit Liabilities
DAC and Terminal Div Liabilities
Additional Considerations
Examples p. 137+
Copyright © 2004 Steve Welander.
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