Description: This article was first published in 2010 when accounting standards codification (ASC) was new. An explanation of the codification system is given.

Description: Discusses some of the industry dynamics driving change in the industry distribution and compensation systems, the general-agency/career-agent system at MassMutual, the branch-manager and PPGA-like systems at Penn Mutual, and New York's recent letter on agent-owned reinsurance companies. From the 1988 Record of Society of Actuaries, Vol. 14, No. 2.

Description: The IAA has published a textbook-sized monograph on implementing risk adjustments under IFRS 17. This monograph will be helpful to those calculating the risk adjustment and those who want to know what the risk adjustment represents and how if affects period to period reporting.

Description: A primer on the new US GAAP Accounting Standards Codification.

Description: Pandemic impact on continuing education. Financial Reporting Section and Community Engagement. US GAAP textbook update for LDTI. IFRI textbook update for amendments.

Description: Description of IAA Risk Adjustment Monograph. The purpose of the monograph is to assist actuaries with the some suggested technical methods in measuring a Risk Adjustment as required for IFRS 17. Examples are given, including translations to confidence interval.

Description: In session 104IF of the Washington Annual Meeting panelists discuss actuarial careers in software development. From the Record of the Society of Actuaries, Vol. 23, No. 3.

Description: This webcast will oversee a discussion on the impact of LDTI (transitions and earnings), in addition to day two items and other considerations. Examples include pricing, reinsurance and non-GAAP adjustments.