GAAP - Generally Accepted Accounting Principles
- First, let me remind you of the brief history of GAAP for life insurance companies.
- You will recall that the first exposure draft of the American Institute of Certified Public Accountants (AICPA) appeared in December, 1970.
-- John H. Biggs
1976 - SOA - Trends in GAAP and Statutory Financial Statements, Society of Actuaries - 14p
- 1987 - SOA - A Comparison of Alternative Generally Accepted Accounting Principles (GAAP) Methodologies for Universal Life, by S. Michael Mclaughlin - 46p
- 2003 - SOA - GAAP for Nontraditional Long-Duration Contracts, Society of Actuaries - 23p
- 2006 - Book - US GAAP for Life Insurers, Second Edition, R. Thomas Herget, Editor. 675p
- Daniel F. Case
- soa.org/493854/globalassets/assets/library/newsletters/the-actuary/1984/march/act8403.pdf
- ATTACHMENT TWO-A
- Financial Standards Subcommittee
- Accounting Manual Draft - Generally Accepted Accounting Principles (GAAP) - (p20)
1988-2, NAIC Proceedings