Description: This discussion at an SOA Regional Meeting covers adjusted earnings for insurance companies including definition, how it is used, and approaches for different lines of business.

Description: This paper deals with the policy reserves for future benefits that arise under retrospectively experience-rated group insurance policies. The reserves discussed are true policy-year reserves and should not be confused with the statutory rating refund liability, which represents the amount of the current policy year's dividend or experience rating refund earned between the last policy anniversary and December 31.From Transactions of Society of Actuaries 1983, Vol. 35.

Description: This discussion at the 1968 Annual Meeting covers various aspects of life insurance accounting including the Mandatory Securities Valuation Reserve, accounting adjustments when registering with the SEC, GAAP for non-admitted assets, reserve conservatism, and tax liabilities.

Description: Independent Auditor's Report prepared by Selden, Fox, and Associates, Ltd. Includes the Statement of Financial Condition, Statement of Revenues and Expenses, a Statement of Cash Flows and supplies Notes to the Financial Statements. From the Transactions of Society of Actuaries 1994, Vol. 46.

Description: Discusses how frequently should interim financial statements be prepared and how complete should they be, methods for estimating or computing reserve liabilities and other items, use of interim statements to forecast year-end results and methods for doing so.

Description: This discussion from the smaller company forum sought to answer the following question: What procedures can be followed to produce reasonably reliable profit and loss statements during the year?. From Transactions of society of Actuaries 1951, Vol. 3, No. 6.

Description: This paper looks at adjusted earnings, adjusted book value and net worth as a means of better measuring the performance of a life insurance company. The paper compares insurance company accounting to other entities and defines adjusted earnings. From Transactions of Society of Actuaries 1968, Vol. 20, Pt. 1, No. 56 AB.

Description: This is a short response to the paper, 'Group Conversion Charges - Accounting for Annual Statement' by Dickinson C. Duffield, which discusses an alternative way to account for group conversion charges.