Description: Sam Gutterman's winning essay.

Description: Discussion on Living to 100 General Session 2.

Description: Presenters examine some of the difficulties created by the absence of worldwide generally accepted accounting principles. Topics covered: 1. The need for worldwide Generally Accepted Accounting Principles, accounting, and reserving standards. 2. The work being done by the International Accounting Standards committee and the International Organization of Securities Commissions.

Description: This article offers several broad definitions of an actuary that could apply in both traditional and non-traditional roles.

Description: This session discussion is about the role of data analysis in decision making, HIAA surveys, National Center for Health Statistics [surveys on Ambulatory Medical Care, Hospital Discharge and Nursing Homes], and SOA experience data collection efforts. From Record of the Society of Actuaries Vol. 15, No. 1.

Description: Panelists discuss current international actuarial issues, reports from national ambassadors on local issues, and a discussion of issues facing the International Section. From the 1997 Record of Society of Actuaries, Vol. 23, No. 3.

Description: This presentation is a panel discussion, session number 33PD, from the 2002 Valuation Actuary Symposium, held September 19-20 in Lake Buena Vista, FL. The panelists provide an update of the 2002 progress made by the International Accounting Standards Board [IASB] in moving to a type of fair-value reporting as presented in the IASB’s draft statement of position on insurance accounting. The panelists then present arguments supporting and opposing fair-value reporting, including comparison with U.S. GAAP accounting. Discussion from participants is included.

Description: This is a discussion on marketing systems. It discusses how the basic job of an agent differs among organization. It also highlights different types of agents, such as career, PPGA, Broker and Direct Mail. And it discusses many aspects of productivity. From Record of Society of Actuaries, Vol. 5, No. 1.

Description: This session from the 2003 SOA Orlando Meeting covers an update on IASB developments related to international accounting standards for insurance, fair value versus other measures, recognition of profits or losses at issue and balance sheet versus income statement focus for financial reporting. From the Record of the Society of Actuaries, Volume 29, No. 3.

Description: The Financial Accounting Standards Board FASB and the International Accounting Standards Board IASB issued “The Norwalk Agreement” in October 2002, a memorandum of understanding that reaffirmed their commitment to develop a single set of high quality accounting standards. At that meeting the two standard setters agreed to place a high priority on three steps toward achieving that goal.