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  • IASB/FASB Exposure Drafts On Insurance Products Primary Concerns Expressed By Life Insurers
    Exposure Drafts On Insurance Products Primary Concerns Expressed By Life Insurers Discusses the top concerns ... concerns of U.S. insurers regarding the recent IASB Exposure Draft entitled Insurance Contracts and the FASB ...

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    • Authors: Richard H Browne, Laura J Hay, John Dieck
    • 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]
  • Implications of the AcSEC Statement of Position for Nontraditional Products
    Implications of the AcSEC Statement of Position for Nontraditional Products Panelists at this session of the ... San Antonio Spring Meeting discuss the implications of a Statement of Position [SOP-03-1]. Reserving issues ...

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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]
  • GAAP for Nontraditional Long-Duration Contracts
    This session covered the practical aspects of implementing the Statement of Position on accounting and reporting ... models;Deferred acquisition cost=DAC;Mortality risk; 18843 9/1/2003 12:00:00 AM ...

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    • Authors: Edward Jarrett, Bradley M Smith, Laura J Hay
    • Date: Sep 2003
    • Competency: External Forces & Industry Knowledge
    • Topics: Annuities>Variable annuities; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Public Policy
  • The Financial Reporter
    The Financial Reporter The full version of The Financial Reporter, Issue No. 59, December 2004. 25600 ...

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    • Authors: Richard H Browne, Errol Cramer, Jerry Enoch, Mark Freedman, William R Horbatt, Carol A Marler, John D Morrison, Vincent Y Y Tsang, Laura J Hay, Donald Solow, Thomas R Auvinen
    • Date: Dec 2004
    • Publication Name: The Financial Reporter
  • The Financial Reporter
    The Financial Reporter The full version of The Financial Reporter, Issue No. 52, March 2003. 25589 ...

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    • Authors: Application Administrator, Jerry Enoch, Larry M Gorski, Jeyaraj Vadiveloo, Laura J Hay, John F Bevacqua, Scott E Wright, Keith Terry
    • Date: Mar 2003
    • Publication Name: The Financial Reporter
  • The Financial Reporter
    The Financial Reporter Full version of The Financial Reporter, Issue 51, December 2002. 25580 12/1/2002 ...

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    • Authors: Frank Buck, Jerry Enoch, Frank S Irish, Edward Robbins, Raymond Ted Schlude, Laura J Hay, Keith Dall, John F Bevacqua, Elizabeth Rogalin
    • Date: Dec 2002
    • Publication Name: The Financial Reporter
  • Actuarial Aspects of SOX 404
    Actuarial Aspects of SOX 404 A discussion of Actuarial Aspects of Section 404 of Sarbanes-Oxley Accounting ...

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    • Authors: Richard H Browne, Laura J Hay
    • Date: Dec 2004
    • Competency: Communication; Communication>Difficult message delivery; External Forces & Industry Knowledge>External forces and business performance; Professional Values>Public interest representation; Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Publication Name: The Financial Reporter
    • Topics: Actuarial Profession>Standards of practice; Enterprise Risk Management>Governance; Enterprise Risk Management>Operational risks; Financial Reporting & Accounting
  • International Accounting for Insurance
    session 32 IF of the New York Annual Meeting the panel discusses the ongoing consolidation at the domestic ... domestic and foreign levels of the financial services industry, and the ensuing need for an international accounting ...

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    • Authors: Morris Chambers, Laura J Hay, Robert W A Howe, Scott E Wright
    • Date: Oct 1998
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting; Global Perspectives
  • Variable Annuity DAC: A Survey of Current Practice
    Variable Annuity DAC: A Survey of Current Practice Variable Annuity DAC: A Survey of Current Practice by Laura ... Elizabeth Rogalin from The Financial Reporter, December 2002, Issue No. 51. Examines the DAC calculation for ...

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    • Authors: Laura J Hay, Elizabeth Rogalin
    • Date: Dec 2002
    • Competency: External Forces & Industry Knowledge>External forces and business performance
    • Publication Name: The Financial Reporter
    • Topics: Annuities>Variable annuities; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
  • Overview of IASB Accounting for Insurance Contracts
    Overview of IASB Accounting for Insurance Contracts Overview of IASB Accounting for Insurance Contracts ...

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    • Authors: Laura J Hay, Scott E Wright
    • Date: Mar 2003
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; External Forces & Industry Knowledge>Actuarial theory in business context
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Global Perspectives
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