US GAAP for International Life Insurers Handouts (Shanghai, China)

Below you will find presentations from various sessions at the Seminar in Shanghai, China held on June 27, 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
• Charles Carroll, FSA, MAAA
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• Group Luncheon–International Experience Study
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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
• Session 10: Variable Products and Other Issues–SOP 03–1
• Michael Lockerman, FSA, MAAA
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• Session 11
• Fair Value–SFAS 157 & 159
• Darryl Wagner, FSA, MAAA
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• Session 12
• Purchase Accounting–SFAS 141 & 142
• Darryl Wagner, FSA, MAAA
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