U.S. GAAP: From Basic Application to Current Topics

Below you will find presentations from various sessions at the U.S. GAAP, From Basic Application to Current Topics Symposium held on August 31–September 1, 2009 in Washington, D.C. Please note that some sessions have multiple presentations from different authors/presenters and that some presentations may not be available for certain sessions.

• Concurrent Session 1:
• 1a. Expenses under GAAP (Basic)
• Hope M. Foote, CPA
• Senior Manager
• Ernst & Young
• View Presentation
•  
• 1b. Overview of Basic GAAP (Intermediate)
• David Y. Rogers, FSA, MAAA
• Principal
• PricewaterhouseCoopers
• View Presentation
•  
• Concurrent Session 2:
• 2a. Traditional Products–Under GAAP–Part I (Basic)
• David L. White Jr., FSA, MAAA
• Principal
• KPMG
• View Presentation
•  
• 2b. GAAP Topics for Universal Life & Variable
• Universal Life–Part I (Advanced)
• David Y. Rogers, FSA, MAAA
• Principal
• PricewaterhouseCoopers
• View Presentation
•  
• Concurrent Session 3:
• 3a. Traditional Products–Under GAAP–Part II (Basic)
• David L. White Jr., FSA, MAAA
• Principal
• KPMG
• View Presentation
•  
• 3b. GAAP Topics for Universal Life & Variable
• Universal Life–Part II (Advanced)
• David Y. Rogers, FSA, MAAA
• Principal
• PricewaterhouseCoopers
• View Presentation
•  
• Concurrent Session 4:
• 4a. Universal Life and Deferred Annuities Under GAAP (Basic)
• Mark J. Freedman, FSA, MAAA
• Partner
• Ernst & Young
• View Presentation
•  
• 4b. GAAP for Fixed and Variable Annuities (Advanced)
• Patricia E. Matson, FSA, MAAA
• Principal
• Deloitte Consulting
• View Presentation
•  
• Concurrent Session 5:
• 5a. Participating Contracts under GAAP (Basic)
• Mark J. Freedman, FSA, MAAA
• Partner
• Ernst & Young
• View Presentation
•  
• 5b. Purchase Accounting Under GAAP & IFRS–Part I (Advanced)
• David L. White Jr., FSA, MAAA
• Principal
• KPMG
• View Presentation
•  
• Concurrent Session 6:
• 6a. Payout Annuities Under GAAP (Basic)
• Patricia E. Matson, FSA, MAAA
• Principal
• Deloitte Consulting
• View Presentation
•  
• 6b. Purchase Accounting Under GAAP & IFRS–Part II (Advanced)
• David L. White Jr., FSA, MAAA
• Principal
• KPMG
• View Presentation
•  
• Concurrent Session 7:
• 7a. GAAP Accounting Topics (Basic)
• Hope M. Foote, CPA
• Senior Manager
• Ernst & Young
• View Presentation
•  
• 7b. GAAP for Long Duration Contracts (Advanced)
• David Y. Rogers, FSA, MAAA
• Principal
• PricewaterhouseCoopers
• View Presentation
•  
• 9. Actuarial Implications of Investment Accounting Issues
• Patricia E. Matson, FSA, MAAA
• Principal
• Deloitte Consulting
• View Presentation
•  
• Concurrent Session 10:
• 10a. GAAP Topics for Health Insurance (Intermediate)
• David L. White Jr., FSA, MAAA
• Principal
• KPMG
• View Presentation
•  
• 10b. GAAP and IFRS Convergence Phase II (Advanced)
• David Y. Rogers, FSA, MAAA
• Principal
• PricewaterhouseCoopers
• View Presentation
•  
• Concurrent Session 11:
• 11a. IFRS for Insurance Contracts; IFRS 4 (Intermediate)
• Mark J. Freedman, FSA, MAAA
• Partner
• Ernst & Young
• View Presentation
•  
• 11b. Fair Value under GAAP & IFRS (Advanced)
• Patricia E. Matson, FSA, MAAA
• Principal
• Deloitte Consulting
• View Presentation
•  
• Concurrent Session 12:
• 12a. IFRS for Investment Contracts (Intermediate)
• Mark J. Freedman, FSA, MAAA
• Partner
• Ernst & Young
• View Presentation
•  
• 12b. Reinsurance under GAAP (Intermediate)
• David Y. Rogers, FSA, MAAA
• Principal
• PricewaterhouseCoopers
• View Presentation
•  
• Session 13: Accounting Developments for GAAP and IFRS
• Donald Doran, CPA
• Partner
• PricewaterhouseCoopers
• View Presentation
•  
• Additional Materials:
• DAC unlocking
• GAAP terminology
• Immediate Annuity Example
• Traditional Life Example
• Universal Life Example