Description: From the 1986 Valuation Actuary Symposium, held in Washington DC in October 1986 Examination of real life case studies of recent insurance company insolvencies to test whether the concept of the Valuation Actuary would have prevented insolvencies or reduced the losses resulting from insolvencies.

Description: 1999 Valuation Actuary Symposium, Los Angeles. This session provided a brief overview of a variety of financial reporting topics most of which were discussed in more detail at later sessions. Topics included: 1. NAIC Life and Health Actuarial Task Force developments and directions. 2. XXX Implementation Status. 3. New annuity valuation tables. 4. Statutory codification project. 5. AAA developments, including practice notes. 6. Unified Valuation Systems. 7. FASB and SEC developments. 8. Recent tax developments.

Description: Slides from a session at a meeting of the Society of Actuaries held in San Diego, CA, June 22-23, 2000 Panelists build on the paper by Luke N. Girard, Market Value of Insurance Liabilities: Reconciling the Actuarial Appraisal and Option-Pricing Methods, that combines, in one framework, the traditional actuarial appraisal method and option-pricing method.

Description: The focus of this session is to give you a survey of recent developments in the financial reporting area. From 1997 Valuation Actuary Symposium, Session 1.

Description: Presented at 1995 Valuation Actuary Symposium. Discusses the evolving nature of the work of the valuation actuary, including asset liability management, cash flow testing and the responsibilities of the valuation actuary in management decisions.

Description: This session at the 1998 Valuation Actuary Symposium offers an overview of emerging and recent developments in financial reporting, statutory and GAAP accounting areas.

Description: Presented at September 1994 Valuation Actuary Symposium. This session presents the approaches of a stock and a mutual company to surplus management, and the application of recent research in risk theory to surplus management.

Description: This session from the 1993 Valuation Actuary Symposium covers emerging GAAP issues including market value accounting and the impact on the company, management information, FAS 97, FAS 115, FAS 107 and FAS 114, recent development in GAAP for mutuals, cash flow testing for reviewing GAAP reserve adequacy and purchase accounting.

Description: From a session at the 2001 Valuation Actuary Symposium, held in Lake Buena Vista, Florida, November 29-30, 2001 Presents questions to actuaries who are experts in the field of actuarial valuation of insurance company assets and liabilities.

Description: 1996 Valuation Actuary Symposium. Topics discussed in this session on GAAP and purchase GAAP included: 1. FAS 115, so-called actuarial or SEC adjustments, and how practice has been evolving in that area. 2. How companies determine the gross margins for mutual GAAP products and the traditional participating business of mutual companies. 3. Mutual company GAAP. 4. Basics of purchase accounting.