Description: This article discusses the FASB Exposure Draft, “Accounting and Reporting by Insurance Enterprises for Certain Long-Duration Insurance Contracts and for Realized Gains and Losses from the Sale of Investments.”

Description: This article reviews the results for the 1997 Society of Actuaries 1997 fiscal year.

Description: This article is a summary and critique of a report prepared by McKinsey & Company that discusses supervision over insurance companies by state insurance departments. The report looks at the current examination system and recommends changes.

Description: Summarizes presentation on two accounting problems: implementation of Opinion 8 and not having an audit guide applicable to the preparation of annual reports to stockholders of life companies.

Description: This article reviews the Society’s upcoming special topic meeting on Life Company Financial Reporting and the sessions that will be included.

Description: Discusses and critiques a report entitled Adjusting Life Insurance Company Earnings by John La Maochia, Jr. The report describes and critiques the various methods stock analysts use to adjust statutory earnings to evaluate company earnings.

Description: This article discusses the potential issues with a company's surplus due to currency fluctuations.

Description: Article from The Actuary, January 1971 – volume 5 - Issue 1 is an actuary's view on accountants and adjusted earnings.

Description: Discusses adjusting statutory earnings using the natural reserve method.

Description: This article discusses the need for more coordination and consistency in assumption setting between the pricing actuary, illustration actuary, appointed actuary, and financial reporting actuary.