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  • Introduction and Overview - 1999 Valuation Actuary Symposium
    Introduction and Overview - 1999 Valuation Actuary Symposium 1999 Valuation Actuary Symposium, Los Angeles ... XXX Implementation Status. 3. New annuity valuation tables. 4. Statutory codification project ...

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    • Authors: J Duran, Charles D Friedstat, Stephen Preston
    • Date: Sep 1999
    • Competency: External Forces & Industry Knowledge
    • Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Public Policy
  • As the Dust Settles: Valuation Approaches for FAS 133 DIG Issue B36
    As the Dust Settles: Valuation Approaches for FAS 133 DIG Issue B36 Valuation Approaches for FAS 133 ...

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    • Authors: Steven Lash, Rebecca Wang, Tara J P Hansen
    • Date: May 2004
    • Competency: External Forces & Industry Knowledge>Actuarial theory in business context; Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Reinsurance>Financial reporting for reinsurance
  • Shouldering The Cost Of Employee Stock Options
    agency costs can be reduced, increasing the market valuation of the firm. For more established firms, executive ... proponents of explicit expensing. Imposition of Valuation Standards In December 2004, the Financial Accounting ...

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    • Authors: Viktor Mirkin, Jeffrey Green
    • Date: Feb 2006
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Actuary Magazine
    • Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]
  • The Financial Reporter, June 2018, Issue 113
    Berthiaume, FSA, MAAA Katie Cantor, FSA, MAAA 2018 Valuation Actuary Symposium Coordinator Simpa Baiye, FSA ... and opinions expressed herein are those of the individual authors and are not necessarily those of the ...

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    • Authors: Society of Actuaries
    • Date: Jun 2018
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Fair value accounting; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Financial Reporting & Accounting>Statutory accounting; Financial Reporting & Accounting>Tax accounting
  • FASB/IASB Financial Instruments Joint Project
    FASB/IASB Financial Instruments Joint Project Discusses a joint project between the FASB and IASB to update ... accounting standards for financial instruments. Asset valuation; 9260 12/1/2010 12:00:00 AM ...

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    • Authors: Leonard Reback
    • Date: Dec 2010
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]
  • Income Volatility Under LDTI
    volatility for these products (organized by current valuation methodology): PRODUCTS CURRENTLY FOLLOWING FAIR ... percent. Under the income statement view (left table), it is difficult to explain why there is a loss ...

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    • Authors: Bruce Rosner
    • Date: Feb 2021
    • Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Life Insurance>Reserves - Life Insurance; Life Insurance>Term life; Life Insurance>Universal life
  • Current Developments in Financial Reporting
    Current Developments in Financial Reporting This forum presents the latest developments ... opinion memorandum 'AOM' and the standard valuation law. From the Record of the Society of Acturaries ...

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    • Authors: Errol Cramer, Helen Galt, Craig R Raymond
    • Date: May 1995
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]
  • Expensing Employee Stock Options
    Expensing Employee Stock Options This 2004 article discusses ... current issues and developments relating to the valuation of and accounting for employee stock options.

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    • Authors: Mark Evans
    • Date: Jul 2004
    • Competency: External Forces & Industry Knowledge>General business skills
    • Publication Name: Risks & Rewards
    • Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]
  • Sub-Atomic Accounting
    Sub-Atomic Accounting Summarizes the discussions over the past quarter between the IASB and ... Association of Insurance Commissioners=NAIC; Life valuation; Life reserves; Generally Accepted Accounting ...

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    • Authors: Henry Siegel
    • Date: Mar 2013
    • Competency: External Forces & Industry Knowledge>Actuarial theory in business context; Results-Oriented Solutions>Actionable recommendations
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]
  • GAAP/FAS 97/Practice Bulletin 8
    GAAP/FAS 97/Practice Bulletin 8 Panelists discuss: [1] Practice Bulletin 8 that was written for ... re-entry term products. Session 10 of the 1991 Valuation Actuary Symposium. Term life=Annual renewable ...

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    • Authors: Calvert A Jared, Douglas Menkes, Meredith Ratajczak
    • Date: Jan 1991
    • Competency: External Forces & Industry Knowledge
    • Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]