This class was created by Brainscape user Joseph Fontanilla. Visit their profile to learn more about the creator.

Decks in this class (12)

B.1 Expenses and Capitalization
Fas 60 expense categories 1,
Fas 97 fas 91 expense categorizat...,
Gaap line of business and categor...
12  cards
B.1 Traditional Life (FAS 60)
Fas 60 background 1
1  cards
B.1 Universal Life (FAS 97)
Fas 97 applicability 1,
Sop 03 1 significance test 2,
Fas 97 balance sheet and income s...
6  cards
B.1 Deferred Annuities
Characteristics of deferred annui...,
How to classify fixed deferred an...,
Applying fas 97 inv to deferred a...
5  cards
B.1 Sales Inducements
Forms of sales inducements 1,
Sop 03 1 definition of sales indu...,
Type 1 2 3 sales inducements 3
4  cards
B.1 Payout Annuities
Sources of payout annuities 1,
Classifying payout annuities 2,
Fas 91 constant yield method 3
4  cards
B.2 New Accounting, Long Duration Contracts
Ti traditional contract requireme...,
Ti dac rules 2,
Ti market risk benefits 3
7  cards
B.3 FAS 157 & 159
Purpose of fas 157 1,
How fas 157 defines fv 2,
Fas 157 standards that require fv 3
10  cards
B.3 LFM 840 - Derivatives and Hedging
Asc 815 definition principles of ...,
Asc 815 hedgeable risks 2,
3 types of hedges under asc 815 3
11  cards
B.3 Other Topics
How does fv reporting relate to f...,
How does fv reporting relate to f...,
How does fv reporting relate to f...
4  cards
B.3 Investment Accounting
Assets that insurers invest in 1,
Fas 115 debt securities 2,
Fas 115 impairment rules 3
6  cards
B.3 Reinsurance
How fas 113 governs gaap accounti...,
Qualification as reinsurance unde...,
Fas 113 accounting for reins on f...
5  cards

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Section B

  • Class purpose General learning

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