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Advanced GAAP (Chicago, IL)
Below you will find presentations from Advanced GAAP in Chicago, IL held on September 3-5, 2008. Please note that some shave multiple presentations from different authors/presenters.
- Session #1
- Introduction–Overview of Basic GAAP Concepts and Course Introduction
- David Y. Rogers, FSA, MAAA
- Partner
- PricewaterhouseCoopers LLP
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- Session #2
- Accounting for Traditional Long Duration Contracts
- (including guaranteed renewable and indeterminate premium contracts)
- Richard H. Browne, FSA, MAAA
- Senior Manager
- KPMG LLP
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- Session #3
- Variable Universal and Universal Life Accounting Issues
- (including SOP 03–1 additional benefits and persistency bonus practices, reinsurance and DAC amortization periods)
- David Y. Rogers, FSA, MAAA
- Partner
- PricewaterhouseCoopers LLP
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- Richard H. Browne, FSA, MAAA
- Senior Manager
- KPMG LLP
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- Session #4A
- Accounting for Fixed and Variable Annuities
- (including GMxBs, embedded derivatives, EIAs, DAC amortization–RTM and corridor approaches, sales inducements)
- Patricia E. Matson FSA, MAAA
- Principal
- Deloitte Consulting LLP
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- Mark J. Freedman, FSA, MAAA
- Partner
- Ernst & Young LLP
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- Session #4B
- Accounting for Fixed and Variable Annuities (continued)
- Patricia E. Matson FSA, MAAA
- Principal
- Deloitte Consulting LLP
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- Mark J. Freedman, FSA, MAAA
- Partner
- Ernst & Young LL
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- Session #5
- Accounting for Internal Replacement transactions
- David Y. Rogers, FSA, MAAA
- Partner
- PricewaterhouseCoopers LLP
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- Session #6
- Q & A Session
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- Session #7
- International Financial Reporting Standards and Global Convergence
- Mark J. Freedman, FSA, MAAA
- Partner
- Ernst & Young LL
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- Session #8
- Fair Values Accounting
- Patricia E. Matson FSA, MAAA
- Principal
- Deloitte Consulting LLP
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- Session 9
- Purchase Accounting
- David Y. Rogers, FSA, MAAA
- Partner
- PricewaterhouseCoopers LL
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- Session 10
- Accounting Developments
- TBD
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- Session 11
- Analyst's Perspective
- TBD
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- Session 12
- Conclusions
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