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US GAAP for International Life Insurers Handouts (Hong Kong)
Below you will find presentations from various sessions at the Seminar in Hong Kong held on June 23–25, 2008. Please note that some have multiple presentations from different authors/presenters.
- Session 1
- Background of US GAAP & IFRS
- William Horbatt, FSA, MAAA, MIAA
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- Session 2
- Expenses–SFAS 60
- William Horbatt, FSA, MAAA, MIAA
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- Session 3
- Traditional Life & Health Insurance Products–SFAS 60 & 97 LP
- Thomas Herget, FSA, MAAA
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- Session 4
- Traditional Life & Health Insurance Products–SFAS 60 &97 LP (continued)
- Thomas Herget, FSA, MAAA
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- Session 5
- UL–SFAS 97 (Handout Not Available)
- Darryl Wagner, FSA, MAAA
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- Session 6
- Participating Contracts–SOP 95–1
- William Horbatt, FSA, MAAA, MIAA
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- Session 7
- Payout Annuities
- Michael Lockerman, FSA, MAAA
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- Session 8
- Investment Accounting and Shadow Adjustments–SFAS 115
- Charles Carroll, FSA, MAAA
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- Session 9
- Investment Contracts/SPDA's–SFAS 97
- Michael Lockerman, FSA, MAAA
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- Session 10
- Purchase Accounting–SFAS 141 &142
- Thomas Herget, FSA, MAAA
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- Session 11
- Embedded Derivatives–SFAS 133
- Michael Lockerman, FSA, MAAA
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- Session 12
- Fair Value–SFAS 157 & 159, IFRS "White Paper"
- Darryl Wagner, FSA, MAAA
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- Session 13
- Internal Replacements–SOP 05–1
- Charles Carroll, FSA, MAAA
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- Session 14
- Reinsurance Accounting–SFAS 113
- Charles Carroll, FSA, MAAA
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- Session 15
- Variable Products–SOP 03–1
- Michael Lockerman, FSA, MAAA
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- Session 16
- SOX (Handout Not Available)
- Darryl Wagner, FSA, MAAA
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- Session 17
- Emerging Issues at SEC & FASB; IAS Update (Handout Not Available)
- Panel
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- Session 18
- IES and Introduction to Day 3
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