Description: 1993 SOA Meeting, Quebec. This session addressed FASB activities, American Academy of Actuaries response, and alternative approaches to fair value reporting. Topics covered: 1. The new FASB pronouncement, SFAS 115, Accounting for Certain Investments in Debt and Equity Securities. 2. Activities of the American Academy of Actuaries' COLIFR subcommittee on FASB and AICPA issues. 3. General principles in the area of fair-value accounting. 4. Potential methods for evaluating liabilities on a fair-value basis. 5. Developments in the area of fair-value accounting.

Description: Panelists who have been a part of integrated actuarial and investment functions at their companies discuss initial concerns from each side, the need for initial and ongoing coordination, the effect of company philosophies on the resulting combination, and realized and potential results and pitfalls. This session was held only days after the October 1987 stock-market crash. From the 1987 Record of Society of Actuaries, Vol. 13, No. 4B.

Description: This panel discussion session focuses on financial reporting in Canada and the United States.

Description: This session is a discussion about 1 Actuarial certification of statutory statements, 2 GAAP for mutual companies, and 3 use of interest in amortizing acquisition expenses.

Description: From the Record 1977 Vol. 3, No. 1, this presentation is from a concurrent session at the Society of Actuaries 1977 Regional Meeting, held in Atlanta March 31-April 1. The presenters discuss various measures of financial results, including net income and surplus, and explore treatment of federal income tax, investment income, expenses, and generally accepted accounting principles, ‘GAAP.’ Planning, projecting, monitoring, and effective use of financial measurements are discussed.

Description: This session from the 1995 SOA Boston Meeting covers the challenges faced by senior executives in managing all of the various groups including policyholders, shareholders, rating agencies, regulators, agents and employees of an insurance organization. From the Record of the Society of Actuaries, Vol. 21, No. 4b.

Description: This discussion focuses on actuarial reports to management. From Record of Society of Actuaries, Vol. 1, No. 1.

Description: This session from the 1983 SOA Vancouver Meeting covers U.S. Federal Income Tax including TEFRA, flexible premium contracts, Modified Premium Whole Life Reinsurance, future tax planning and policyholder taxation. From Record of Society of Actuaries Vol. 9, No. 3

Description: Presented at June 1985 Spring Meeting. Discusses recent developments - regulatory and professional: valuation/appointed actuary evolution and responsibilities, solvency testing and reserve margins, capital requirements.

Description: This session discussion is about Financial reporting overview and profit center reporting. From the 1987 Record of Society of Actuaries, Vol. 13, No. 4A.