Description: This session will be devoted to providing brief updates on the status and future impacts of new and emerging issues in financial reporting. The Canadian update will include the potential implications for U.S. reporting.

Description: Presented at October 1996 Annual Meeting. Discusses the status and future impact of new and emerging issues in financial reporting and taxation.

Description: Covers current and emerging issues in statutory and GAAP financial reporting in the United States and Canada. One segment focuses on the Financial Accounting Standards Board [FASB] proposal for a new accounting model for universal life insurance, with comments by a member of the FASB staff. From the 1987 Record of Society of Actuaries, Vol. 13, No. 3.

Description: Panel discussion about GAAP and FASB considerations, and statutory accounting issues. From the 1978 Record of Society of Actuaries, Vol. 4, No. 3.

Description: This session from the 1992 Valuation Actuary Symposium looks at how the valuation actuary may ensure his work stands up to regulatory and professional scrutiny including a discussion on the Standard Valuation Law SVL, the model regulation, Actuarial Standards of Practice ASP 7 and 14, forming an opinion, the content of the opinion and the content of the memorandum.

Description: Panelists in this session discuss and debate Return on Equity [ROE] and other financial measures for mutual life companies, the treatment of dividends, taxes, and other items under various approaches, and the perspective of mutual companies versus stock companies in this context. From the 1987 Record of Society of Actuaries, Vol. 13, No. 3.

Description: Panelists, which included the chairman and some other members of the task force, discuss their final report. From the 1987 Record of Society of Actuaries, Vol. 13, No. 4A.

Description: From a session at the 2000 Valuation Actuary Symposium held in Washington DC, September 14-15, 2000 Panelists use recent transactions and examples to demonstrate various operational, financial reporting and strategic aspects of insurance company mergers.

Description: Presented at May 2002 Spring Meeting. Discusses changes to reserving and tax regulations and the implications they have on product development.

Description: Panel discussion about GAAP and FASB considerations, and statutory accounting issues. From the 1978 Record of Society of Actuaries, Vol. 4, No. 2.