Description: Panelists provide updates on: [1] NAIC activities on statutory reporting and accounting changes, [2] new FASB Statements 94, 95, 96, and 97, and [3] one firm's experiences implementing these changes. From the 1988 Record of Society of Actuaries, Vol. 14, No. 3.

Description: This meeting session, which occurred at the June 1980 SOA meeting in San Deigo, covered issues related to Financial Accounting Standards Board FASB disclosure, accounting and reporting for pension plans. From Record of Society of Actuaries, Vol. 6, No. 3.

Description: 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 70F

Description: 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, GAAP issues for mutuals, DAC, dividends and FAS 120. From the Record of the Society of Actuaries, Vol. 21. No. 2.

Description: This panel discussion is about portretirement benefits other than pensions. From the Record of the Society of Actuaries Vol. 17, No. 4A.

Description: This panel discussion session examines the accounting and financial reporting for pension plans and other post retirement benefits.

Description: This session from the 1995 SOA New York City Meeting discusses Financial Accounting Standard 115 for valuing assets at market, surplus volatility and what that means in a market-value accounting environment and fair value of liabilities. From the Record of the Society of Actuaries, Vol. 21, No. 2.

Description: This 1990 open forum discussion is about problems encountered in the application of FAS Statement 88 with respect to curtailments, settlements, measurement dates, data requirements, and the recognition of gains and losses. From the Record of the Society of Actuaries Vol. 16, No. 4B.

Description: This panel discussion, which occurred at the May 1982 Society of Actuaries meeting in Colorado Springs, presented a discussion on developments related to Generally Accepted Accounting Principles- GAAP. The discussion included: FASB reformulation of audit guide, treatment of single premium deferred annuities, problems of applying GAAP principles to Universal Life, and a discussion of papers titled: a. A Policy-Year Model for GAAP Valuation of Coinsurance and Modified Coinsuranee, by David N. Becker and Michael V. Eckman and, b. GAAP for Nonguaranteed Premium Life Insurance, by Kriss Cloninger III.

Description: This session from the 1995 New Orleans Meeting covers FASB/AICPA pronouncements concerning application of GAAP to mutual life insurance companies. Panelists will discuss practical issues, including materiality and use of approximations. From the Record of the Society of Actuaries, Vol. 21, No. 1.