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Financial Reporting Update
Superintendent of Financial Institutions. Annuity valuation;Canadian Institute of Actuaries=CIA;Employee Retirement ... Board=FASB;Internal Revenue Service=IRS;Life valuation;National Association of Insurance Commissioners=NAIC;Risk-based ...- Authors: Glen Gammill, Michael Kavanagh, Raymond Ted Schlude, Wayne S Upton, William C Freda
- Date: Oct 1993
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting
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The Future of Financial Reporting
The Future of Financial Reporting This article looks at the areas that affect financial ... Financial Reporting Monograph, M-AS99-1. Asset valuation;Financial Accounting Standards Board=FASB;Generally ...- Authors: Wayne S Upton
- Date: Oct 1999
- Competency: External Forces & Industry Knowledge
- Topics: Financial Reporting & Accounting
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Current Topics In Financial Reporting
Current Topics In Financial Reporting Presented at May 1986 Spring Meeting. This session ... Commissioners 'NAIC' update, the role of the Valuation Actuary in the United States. Financial Accounting ...- Authors: Keith F Deviney, David R Johnston, James Milholland, William J Schreiner, Wayne S Upton, William D Ward
- Date: May 1986
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting
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Update on Fair-Value Reporting
path-dependent, should that be taken into account in the valuation? It would seem so to me. And do we look at homogeneous ... liabilities or individual liabilities? When we value a block as a liability and do a liability valuation on a ...- Authors: J Duran, W Paul McCrossan, Robert Reitano, Wayne S Upton
- Date: Oct 1998
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Fair value accounting
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Solvency Issues and the Investment Actuary
develop accounting standards based on the market valuation of assets. We are privileged to have three distinguished ... objective is to obtain what the fair value of the individual instruments would be, but that doesn't necessarily ...- Authors: Daniel J Kunesh, Alan Routhenstein, Wayne S Upton, John C Sweeney
- Date: Oct 1991
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Finance & Investments>Investment strategy - Finance & Investments
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Current Topics In Financial Reporting
Statement requirements - Securities valuation issues - Valuation actuary MR. GEORGE R. WALLACE: The ... by law, but are the responsi- bility of individual Valuation Actuaries for the various companies. Certain ...- Authors: Wayne Kauth, William J Schreiner, Wayne S Upton, George R. Wallace
- Date: Oct 1986
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting
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Current Topics in Financial Reporting
won't happen is that the mandatory securities valuation reserve (MSVR) will not be moved from a liability ... consider the current rules that the NAIC Securities Valuation Office uses to assign classifica- tions to direct ...- Authors: Charles C McLeod, William J Schreiner, Wayne S Upton, Brian Zell
- Date: May 1987
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting
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Market-Value Balance Sheet
trading unit, the definition makes it clear that valuation should not be influenced by the size of an entity's ... characteristics and lend themselves to portfolio valuation. This may be true of credit card receivables or ...- Authors: Keith A Drzal, Reed Miller, Robert Stein, Wayne S Upton
- Date: Oct 1991
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Fair value accounting
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Postretirement Benefits Other than Pensions
something over seven years longer, the hit in each individual period is somewhat smaller. The Board had a lot ... to plan sponsors and their advisors as to how individual retirement programs ought to be structured. Many ...- Authors: Leon F Joyner, Martin Levenson, Stephen A Meskin, Wayne S Upton
- Date: Oct 1990
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting