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Session 34 - Role of ERM in Large Transformations e.g., Actuarial Mordernization, FASB LDTI implementation etc
Session 34 - Role of ERM in Large Transformations e.g., Actuarial Mordernization, FASB LDTI implementation ... will determine the role of risk function in evaluating operational risks associated with the implementation ...- Authors: Timothy S. Bischof, Kally A. Marks, Aly Wazir Moosa ASA, Dana N. Hunt
- Date: Sep 2019
- Competency: Results-Oriented Solutions
- Topics: Enterprise Risk Management; Enterprise Risk Management>Strategic risks; Financial Reporting & Accounting; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]
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Managing Pension Surplus or the Lack Thereof
Surplus or the Lack Thereof Presenter discusses some techniques for minimizing and controlling the damage ... surpluses caused by market forces. From the Record of the Society of Actuaries, Vol. 25, No. 2. Accounting ...- Authors: Application Administrator
- Date: Jun 1999
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Economics>Financial economics; Enterprise Risk Management>Financial management; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]
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Current Developments in Financial Reporting
Financial Reporting This forum presents the latest developments at the FASB, AICPA, NAIC, SEC, and Actuarial ... including the actuarial opinion memorandum 'AOM' and the standard valuation law. From the Record ...- Authors: Errol Cramer, Helen Galt, Craig R Raymond
- Date: May 1995
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]
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Current Topics in Financial Reporting
Reporting Panelists provide updates on: [1] NAIC activities on statutory reporting and accounting changes ... changes. From the 1988 Record of Society of Actuaries, Vol. 14, No. 3. National Association of Insurance ...- Authors: Charles D Friedstat, Carolyn Goodale, Paul F Kolkman, Anthony John Tokarz, Charlie Flood
- Date: Jun 1988
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Statutory accounting
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GAAP Recoverability Issues for Interest-Sensitive Products
Products Discusses: [1] the effects of Financial Accounting Standard No. 97 [FAS 97] on recoverability and ... and means of maintaining the planned interest spread, the effects of the various strategies on lapse experience ...- Authors: Ian M Charlton, Robert Crompton, John T Glass, William P Morrow
- Date: Jun 1988
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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Financial Accounting Standards Board FASB, Disclosure, Accounting, and Reporting for Pension Plans
Pension Plans This panel discussion was presented at the 1980 SOA Spring Meeting in Minneapolis. Discussions ... FAS 36 were discussed in detail. From Record of Society of Actuaries, Vol. 6, No. 2. Assumptions;Defined ...- Authors: George L Berish, Robin G Holloway, Robert J. Marzec, E. Robert Hoffman
- Date: May 1980
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Pensions & Retirement>Pension accounting
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U.S. GAAP Update
Update This session from the 2005 SOA Spring Meeting discusses SOP 03-1, DAC on internal replacements and ... Sarbanes-Oxley - SOX Section 404. From the Record of the Society of Actuaries, Vol. 31, No. 1. Session ...- Authors: Richard Farrell, Steven H Mahan, David White
- Date: May 2005
- Competency: External Forces & Industry Knowledge; Professional Values>Practice expertise
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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Financial Accounting Standards Board FASB Disclosure, Accounting, and Reporting for Pension Plans
Pension Plans This meeting session, which occurred at the June 1980 SOA meeting in San Deigo, covered issues ... and reporting for pension plans. From Record of Society of Actuaries, Vol. 6, No. 3. Accounting standards;Financial ...- Authors: Robert L Bein, Warren D Orloff, Jules M Cassel
- Date: Jun 1980
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Pensions & Retirement>Pension accounting
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Generally Accepted Accounting Principles GAAP for Mutuals
Accounting Principles GAAP for Mutuals This session from the 1995 SOA New York City Meeting presents GAAP for ... mutual life insurance companies including the implications of FASB issued Financial Interpretation 40, ...- Authors: J Duran, Phillip J Grigg, Thomas G Kabele, P Ware
- Date: May 1995
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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Accounting and Financial Reporting for Pension Plans and Other Post-Retirement Benefits
Plans and Other Post-Retirement Benefits This panel discussion session examines the accounting and financial ... financial reporting for pension plans and other post retirement benefits. Financial Accounting Standards Bo ...- Authors: Edward H Davis, Marvin Ens, Jack Forstadt, Jules M Cassel
- Date: Oct 1979
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]