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Articles 241 - 270 of 449
Full-Text Articles in Accounting
In Our Opinion… , Vol. 15 No. 2, April 1999, American Institute Of Certified Public Accountants. Audit And Attest Standards Team
In Our Opinion… , Vol. 15 No. 2, April 1999, American Institute Of Certified Public Accountants. Audit And Attest Standards Team
Newsletters
No abstract provided.
In Our Opinion… , Vol. 15 No. 1, January 1999, American Institute Of Certified Public Accountants. Audit And Attest Standards Team
In Our Opinion… , Vol. 15 No. 1, January 1999, American Institute Of Certified Public Accountants. Audit And Attest Standards Team
Newsletters
No abstract provided.
Members In Business And Industry, January 1999, American Institute Of Certified Public Accountants (Aicpa)
Members In Business And Industry, January 1999, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Members In Large Public Accounting Firms, January 1999, American Institute Of Certified Public Accountants (Aicpa)
Members In Large Public Accounting Firms, January 1999, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Cpa Expert 1999 Spring, American Institute Of Certified Public Accountants
Cpa Expert 1999 Spring, American Institute Of Certified Public Accountants
Newsletters
No abstract provided.
Valuing Intellectual Property And Calculating Infringement Damages : A Nonauthoritative Guide; Consulting Services Practice Aid, 99-2, Joseph A. Agiato, Michael J. Mard, American Institute Of Certified Public Accountants. Management Consulting Services Team
Valuing Intellectual Property And Calculating Infringement Damages : A Nonauthoritative Guide; Consulting Services Practice Aid, 99-2, Joseph A. Agiato, Michael J. Mard, American Institute Of Certified Public Accountants. Management Consulting Services Team
Newsletters
No abstract provided.
Cpa Client Tax Letter, January/February/March 1999, American Institute Of Certified Public Accountants (Aicpa)
Cpa Client Tax Letter, January/February/March 1999, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
The Role Of A School Business Manager : A Reflective Essay, Carl D. Benning
The Role Of A School Business Manager : A Reflective Essay, Carl D. Benning
Graduate Research Papers
The responsibilities of a school business manager are diverse, complex, dynamic, variable, and vast in scope. Although the role of an individual school business manager is determined and defined by local district policies and customs, the personal philosophies of the business manager, superintendent, and board of education have a tremendous impact on the actual responsibilities. Situations presented in this paper pertain to Iowa public K-12 schools. References made to federal actions, or other outside influences, are made only to gauge and assess the impacts on Iowa K-12 schools. The personal ideas and feelings expressed in this paper are the results …
Cpa Expert 1995-1999 Cumulative Index, American Institute Of Certified Public Accountants
Cpa Expert 1995-1999 Cumulative Index, American Institute Of Certified Public Accountants
Newsletters
No abstract provided.
Cpa Expert 1999 Fall, American Institute Of Certified Public Accountants
Cpa Expert 1999 Fall, American Institute Of Certified Public Accountants
Newsletters
No abstract provided.
Cpa Expert 1999 Summer, American Institute Of Certified Public Accountants
Cpa Expert 1999 Summer, American Institute Of Certified Public Accountants
Newsletters
No abstract provided.
Cpa Expert 1999 Winter, American Institute Of Certified Public Accountants
Cpa Expert 1999 Winter, American Institute Of Certified Public Accountants
Newsletters
No abstract provided.
Alternative Dispute Resolution Services : A Nonauthoritative Guide; Consulting Services Practice Aid, 99-1, William C. Barrett, American Institute Of Certified Public Accountants. Management Consulting Services Team, American Institute Of Certified Public Accountants. Litigation And Dispute Resolution Services Subcommittee
Alternative Dispute Resolution Services : A Nonauthoritative Guide; Consulting Services Practice Aid, 99-1, William C. Barrett, American Institute Of Certified Public Accountants. Management Consulting Services Team, American Institute Of Certified Public Accountants. Litigation And Dispute Resolution Services Subcommittee
Newsletters
No abstract provided.
Members In Internal Audit, January 1999, American Institute Of Certified Public Accountants (Aicpa)
Members In Internal Audit, January 1999, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Members In Medium Public Accounting Firms, January 1999, American Institute Of Certified Public Accountants (Aicpa)
Members In Medium Public Accounting Firms, January 1999, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Cpa Client Bulletin, January 1999, American Institute Of Certified Public Accountants (Aicpa)
Cpa Client Bulletin, January 1999, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Service Organizations And Reporting On Consistency; Statement On Auditing Standards, 088, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee
Service Organizations And Reporting On Consistency; Statement On Auditing Standards, 088, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee
Statements on Auditing Standards
This amendment clarifies the applicability of Statement on Auditing Standards (SAS) No. 70, Reports on the Processing of Transactions by Service Organizations (AICPA, Professional Standards, vol. 1, AU sec. 324), by replacing existing language with the language and concepts in SAS No. 55, Consideration of Internal Control in a Financial Statement Audit (AICPA, Professional Standards, vol. 1, AU sec. 319), as amended by SAS No. 78, Consideration of Internal Control in a Financial Statement Audit: An Amendment to Statement on Auditing Standards No. 55 (AICPA, Professional Standards, vol. 1, AU sec. 319), to state that the SAS is applicable if …
Management Accounting Practice And Price Calculation At Boulton And Watt's Soho Foundry: A Late 18th Century Example, Robert Williams
Management Accounting Practice And Price Calculation At Boulton And Watt's Soho Foundry: A Late 18th Century Example, Robert Williams
Accounting Historians Journal
When deciding upon the price to charge for one of their products, the managers of the Soho Foundry in Birmingham placed great reliance upon the data stored in their accounting system. By the last decade of the 18th century, the nature of the steam engine business was changing rapidly and reputation alone was insufficient to attract customers. Also, as more industrialists decided upon steam as a source of power and competition to supply their needs increased, more attention had to be paid to price structures. The increasing standardization of products meant that a price list could be determined. The partners …
1999-2000 Operating Budget, Morehead State University. Budget & Financial Planning Office.
1999-2000 Operating Budget, Morehead State University. Budget & Financial Planning Office.
Morehead State University Operating Budgets Archive
1999-2000 Operating Budget of Morehead State University.
Accounting By Life Insurance Enterprises For Deferred Acquisition Costs On Internal Replacements Other Than Those Covered By Fasb Statement No. 97: Discussion Paper, American Institute Of Certified Public Accountants. Insurance Companies Committee
Accounting By Life Insurance Enterprises For Deferred Acquisition Costs On Internal Replacements Other Than Those Covered By Fasb Statement No. 97: Discussion Paper, American Institute Of Certified Public Accountants. Insurance Companies Committee
AICPA Committees
No abstract provided.
A Study Note On The Actuarial Evaluation Of Premium Liabilities, Claudette Cantin, Philippe Trahan
A Study Note On The Actuarial Evaluation Of Premium Liabilities, Claudette Cantin, Philippe Trahan
Journal of Actuarial Practice (1993–2006)
Several approaches have been used to estimate premium liabilities. The emphasis of these approaches has been on unearned premium and deferred policy acquisition expenses (DPAE), as such items represent the largest components of premium liabilities. The purpose of this paper is to provide a framework for the evaluation of premium liabilities and to augment the actuarial literature. We define and review the individual components of premium liabilities as well as the regulatory requirements and Canadian Institute of Actuaries recommendations and standards of practices related to premium liabilities. We also present an actuarial approach for estimating equity in the unearned premium, …
Commissioners Annuity Reserve Valuation Method (Carvm), Keith P. Sharp
Commissioners Annuity Reserve Valuation Method (Carvm), Keith P. Sharp
Journal of Actuarial Practice (1993–2006)
This paper describes the commissioners annuity reserve valuation method (CARVM) and highlights the fundamental contrast with insurance valuation. Numerical examples illustrate methods of applying CARVM to particular annuity designs. The application of NAIC Actuarial Guideline 13 on bailouts is given particular attention.
Credibility Calculations Using Analysis Of Variance Computer Routines, Dennis H. Tolley, Michael D. Nielsen, Robert Bachler
Credibility Calculations Using Analysis Of Variance Computer Routines, Dennis H. Tolley, Michael D. Nielsen, Robert Bachler
Journal of Actuarial Practice (1993–2006)
In this paper we present a method of calculating Buhlmann-Straub credibility factors using standard statistical techniques developed for the analysis of variance. Emphasis is placed on using readily available statistical packages such as SAS and SPSS. Additionally many other computational tools such as EXCEL can be programmed to make such calculations. An example and some sample SAS programs are provided.
Determination Of Optimal Premiums As A Constrained Optimization Problem, Farrokh Guiahi
Determination Of Optimal Premiums As A Constrained Optimization Problem, Farrokh Guiahi
Journal of Actuarial Practice (1993–2006)
A simple stochastic model of an insurer's underwriting and related investment operations is used to determine the optimal amounts of written premiums for one period for the insurer's book of business. The written premium for each class is determined by the solution of a constrained optimization problem. The insurer's objective function is the expected profit on a book of business over the period. The insurer has a safety constraint where a certain portion of capital and surplus can be depleted with a small probability. This paper provides an explicit solution for optimum expected profit and corresponding written premiums by classes. …
A Fuzzy Approach To Grouping By Policyholder Age In General Insurance, Richard J. Verrall, Yakoub H. Yakoubov
A Fuzzy Approach To Grouping By Policyholder Age In General Insurance, Richard J. Verrall, Yakoub H. Yakoubov
Journal of Actuarial Practice (1993–2006)
In general insurance, policyholder age is often treated as a factor with the number of levels requiring that the individual ages of the policyholders be grouped. Although the groups are usually defined by the existing underwriting structure, it should be investigated as part of any premium rating exercise that uses a model to assess past claims experience. It is possible that an incorrect grouping by policyholder age could bias the results of the risk premium estimation. On the other hand, it may not be computationally feasible to use separate ages in the premium model, making some form of grouping necessary. …
Multilife Premium Calculation With Dependent Future Lifetimes, Michel Denuit, Anne Cornet
Multilife Premium Calculation With Dependent Future Lifetimes, Michel Denuit, Anne Cornet
Journal of Actuarial Practice (1993–2006)
Actuaries traditionally have calculated multi-life (joint life) premiums by assuming the independence of the future lifetimes of insured persons. Recent studies, however, demonstrate dependence of the future lifetimes of couples (such as husbands and wives). This dependence materially affects the values of multi-life annuities and insurances. Using the Frechet-Hoeffding bounds and Norberg's Markov model, we determine the effect of this dependence in lifetimes on the actuarial present values of a widow's pension benefit.
Recognizing Actuarial Assumptions, Victoria Stachowski, Alice Underwood
Recognizing Actuarial Assumptions, Victoria Stachowski, Alice Underwood
Journal of Actuarial Practice (1993–2006)
As assumptions underlie every aspect of actuarial calculations, actuaries must be aware of the assumptions they are using and understand their importance and the possible effects of changing assumptions on the results of their calculations. This paper explores the nature of assumptions in: (i) mathematical models, (ii) data selection, (iii) actuarial methods, and (iv) the business environment. We examine reasons for making assumptions such as convenience, tradition, indications in the data, or lack of data. In addition, we discuss (i) how actuaries can judge whether these reasons are sufficient; (ii) methods that can help actuaries quantify the impact of their …
Carvm And Naic Actuarial Guidelines 33 & 34, Keith P. Sharp
Carvm And Naic Actuarial Guidelines 33 & 34, Keith P. Sharp
Journal of Actuarial Practice (1993–2006)
Annuity valuation under the NAIC Standard Valuation Law is determined according to methods different from those methods used for life insurance. The CARVM assumption of efficient policyholder selection is clarified under NAIC Actuarial Guidelines 33 and 34 to allow for non-elective (e.g., death) benefits. In particular, Actuarial Guideline 34 is oriented toward variable annuities and prescribes methods to be used in the presence of a minimum guaranteed death benefit. In this paper these methods are examined and illustrated with examples.
A Data Dictionary Approach To Meeting User Requests For Accounting Information, Kristi Jane Yuthas, Dennis F. Togo
A Data Dictionary Approach To Meeting User Requests For Accounting Information, Kristi Jane Yuthas, Dennis F. Togo
Business Faculty Publications and Presentations
In this era of massive data accumulation, dynamic development of large-scale databases and inteifaces intended to be user-friendly, there is still an increasing demand on analysts as actual user access to databases is still not a common practice. A data dictionary approach, that includes providing users with a list of relevant data items within the database, can expedite the analysis of information requirements and the development of user-requested information systems. Furthermore, this approach enhances user involvement and reduces the demands on the analysts for systems development projects.
Employee Benefit Plans Industry Developments - 1999; Audit Risk Alerts, American Institute Of Certified Public Accountants
Employee Benefit Plans Industry Developments - 1999; Audit Risk Alerts, American Institute Of Certified Public Accountants
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.