Announcement: SOA congratulates the new ASAs and CERAs for May 2024.

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  • Revised GAAP Accounting for Derivatives
    Accounting for Derivatives This session at the 1998 Valuation Actuary Symposium looks at FAS 133, GAAP accounting ... implementation issues, and implications for the valuation actuary. Accounting standards;Derivatives;Fair ...

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    • Authors: David Rogers, Michael Cairns, Kevin P Guckain
    • Date: Sep 1998
    • Competency: Technical Skills & Analytical Problem Solving
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
  • Ask the Experts
    Ask the Experts This session 33 OF of the 2004 Valuation Actuary Symposium is an opportunity for participants' ...

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    • Authors: Mark Freedman, Daniel J McCarthy, Meredith Ratajczak, David Rogers
    • Date: Sep 2004
    • Competency: External Forces & Industry Knowledge
    • Topics: Financial Reporting & Accounting
  • An Approach for Measurement of the Fair Value of Insurance Contracts
    SFAS 157 the FASB has developed a hierarchy of valuation inputs to be used as a basis for fair value estimates ... estimated on the basis of the results of one or more valuation techniques that make maximum use of market inputs ...

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    • Authors: Sam Gutterman, Larry Rubin, David C Scheinerman, David Rogers
    • Date: May 2007
    • Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition; Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Publication Name: Actuarial Practice Forum
    • Topics: Financial Reporting & Accounting>Fair value accounting; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]
  • An Approach For Measurement of the Fair Value of Insurance Contracts
    SFAS 157 the FASB has developed a hierarchy of valuation inputs to be used as a basis for fair value estimates ... estimated on the basis of the results of one or more valuation techniques that make maximum use of market inputs ...

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    • Authors: Sam Gutterman, Larry Rubin, David C Scheinerman, David Rogers
    • Date: May 2007
    • Competency: Technical Skills & Analytical Problem Solving>Innovative solutions; Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Publication Name: Actuarial Practice Forum
    • Topics: Financial Reporting & Accounting>Fair value accounting; Life Insurance>Reserves - Life Insurance
  • The Coordination of Actuarial Assumptions
    unique knowledge that each area brings to the table; shared viewpoints and goals; the process for identifying ... who is chief actuary at Prudential Financial Individual Insurance. Playing the role of a product actuary ...

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    • Authors: Esther H Milnes, David Rogers, Novian Junus
    • Date: May 2003
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting
  • Generally Accepted Accounting Principles GAAP Issues
    life, variable life, and both fixed and variable individual annuities. We have group annuities, which would ... is the interest-seusitive life line of business, Table 1 is a typical GAAP income statement. Because this ...

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    • Authors: S Michael McLaughlin, Dennie W Pritchard, David Rogers, Michael Hughes
    • Date: Oct 1995
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
  • Current Topics in GAAP
    flavor for some of the issues that are on the table at the SEC and the AICPA and talk about some of ... clarify some of the murky issues surrounding the valuation of blocks of business in force, the so-called ...

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    • Authors: Charles Carroll, John Morris, David Rogers, Phillip Shane Elenbaas, David M Brown
    • Date: Oct 2002
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
  • Implications of the AcSEC Statement of Position for Nontraditional Products
    Nontraditional Products 2 meetings and the Valuation Actuary Symposium. He is the president of the ... force you use actual experience up until the valuation date. Your view might have been one thing at ...

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    • Authors: David Rogers, Vincent Y Y Tsang, Laura J Hay
    • Date: Jun 2004
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
  • An Introduction to Private Equity and Infrastructure Investing
    An Introduction to Private Equity and Infrastructure Investing Provides an overview of special ... functions: asset-liability management, pension valuation, risk management and asset management. At the ...

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    • Authors: David Rogers, John W. Gray
    • Date: Aug 2015
    • Competency: Professional Values>Practice expertise; Strategic Insight and Integration>Big picture view; Strategic Insight and Integration>Strategy development
    • Publication Name: Risks & Rewards
    • Topics: Finance & Investments>Investments