Advanced GAAP Seminar 2007

Below you will find presentations from various sessions at the Advanced GAAP Seminar held on August 23 & 24, 2007 in New York, NY. Please note that some may have multiple presentations from different authors/presenters and that some are not available.

• Session #1
• Introduction–Overview of Basic GAAP Concepts and Course
• David Y. Rogers, FSA, MAAA
• Partner
• PricewaterhouseCoopers LLP
•  
• Session #2
• Accounting for Additional Benefits under SOP 03
• Jeffrey A. Klanderman, FSA, FCA, MAAA
• Senior Manager
• KPMG LLP
•  
• Session #3
• Accounting for Variable Annuity Living Benefits
• Darryl Wagner, FSA, MAAA
• Principal
• Deloitte Consulting LLP
•  
• Session #4–(Handout Not Available)
• Q&A Session
• All presenters
•  
• Session #5
• Variable Universal and Universal Life Accounting Issues
• Jeffrey A. Klanderman, FSA, FCA, MAAA
• Senior Manager
• KPMG LLP
•  
• Session #6
• SOP 05–Internal Replacement Transactions
• Initial DAC Projection
• Darryl Wagner, FSA, MAAA
• Principal
• Deloitte Consulting LLP
•  
• Session #7
• International Financial Reporting Standards and Global Convergence
• Mark J. Freedman, FSA, MAAA
• Principal
• Ernst & Young LLP
•  
• Session #8
• Purchase Accounting
• Darryl Wagner, FSA, MAAA
• Principal
• Deloitte Consulting LLP
•  
• Session #9 (Handout Not Available)
• Introduction to Day 2
• David Y. Rogers, FSA, MAAA
• Partner
• PricewaterhouseCoopers LLP
•  
• Session #10
• Fair Values in U.S. GAAP
• David Y. Rogers, FSA, MAAA
• Partner
• PricewaterhouseCoopers LLP
•  
• Session #11
• Accounting Developments
• Lucy Lillycrop, CPA
• Partner
• PricewaterhouseCoopers
•  
• Session #12
• Analyst's Perspective
• James Ramenda, FSA
• Managing Director
• Northington Partners, Inc.
•