Description: 1993 SOA Meeting, Quebec. This session discussion was about cash-flow testing as a management tool. The focus was on lessons learned from 1992 CFT and the expectation of lessons that can be learned in the future. Speakers addressed management use of CFT, CFT in risk management, CFT in profit enhancement, and the applicability to assets and liabilities.

Description: List of workshops and sessions with no written records. From the 1987 Record of Society of Actuaries, Vol. 13, No. 2.

Description: This article provides a summary of the content of the sessions at the recent The 2001 Bowles Symposium at Georgia State University. As the author notes, “The Coming Revolution in Insurance Accounting symposium” focused on the development and practical considerations of a new international accounting standard, generally referred to as fair value accounting.

Description: 1993 SOA Annual Meeting, New York. This session discussion is about reinsurance accounting for life and health insurers. It covers both statutory developments and GAAP developments. Topics included: 1. NAIC model regulation and some of the specific state issues. 2. FAS 113, reinsurance accounting under GAAP accounting principles. 3. Fronting issues. 4. Disclosure reporting. 5. The role of reinsurance as one of several financial and capital management solutions available to insurance companies. 6. Business applications that flow out of the current accounting developments

Description: Chairperson’s column describing activities the Product Development section has undertaken to date.

Description: This panel discussion is from the 1991 Meeting of the Society of Actuaries, held May 16-17 in New York. The panelists discuss emerging issues in both statutory and GAAP financial reporting. They discuss current activities of the National Association of Insurance Commissioners, ‘NAIC,’ Financial Accounting Standards Board, ‘FASB,’ Actuarial Standards Board, ‘ASB,’ the American Academy of Actuaries, and the American Institute of Certified Public Accountants, ‘AICPA.’ Discussion from participants is included. From the Record of Society of Actuaries, Volume 17, No. 2.

Description: Using the copula package in the R computing language for ERM modeling.

Description: The Mortality and Longevity Strategic Research Program Steering Committee (MLPSC) released this report, which examined the latest trends in obesity and developed an estimate of the impact of obesity on mortality and morbidity costs in the U.S. and Canada.