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GAAP Accounting For Derivatives: SFAS 133
Attendees will hear a brief summary of the major requirements of the Statement of Financial Accounting Standards ... description of certain key provisions is given and the leaders summarize the impact on the industry. From ...- Authors: Cherri R Divin, Application Administrator, Deborah Whitmore
- Date: Oct 2001
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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Accounting for Policyholder Dividends
recognition of the costs of policyholder dividends. The theoretical bases, as well as the impact on anticipated ... issues are also discussed. Discussion of participating products in the UK and accounting methods used for ...- Authors: Kenneth LaSorella, Darryl Wagner, Patricia Matson, Brian Purves
- Date: Oct 2001
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Public Policy
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The Generally Accepted Accounting Principles GAAP Statement of Comprehensive Income
The Generally Accepted Accounting Principles GAAP Statement of Comprehensive Income In this session ... session 41 OF of the Montreal Spring Meeting panelists discuss the GAAP Statement of Comprehensive Income and ...- Authors: Allan Ryan, Joel S Salomon, Russell Golden
- Date: Jun 1997
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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New Lines Of Business In An Established Company
New Lines Of Business In An Established Company This session from the 1983 SOA Spring Meeting focuses ... focuses on adding a new line of business in an established company, reasons to consider adding a new line ...- Authors: James H Charles, Michael Cowell, Larry R Robinson, Donald R Sondergeld, Nancy Stockmeyer
- Date: Apr 1983
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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FAS 97 - Where Are We Now?
discussion will look at how the industry has responded to the spirit and letter of Financial Accounting Standard ... Standard FAS 97. From Record of the Society of Actuaries Vol. 15, No. 3A. Assumptions;Universal life;Deferred ...- Authors: Michael Eckman, R Thomas Herget, S Michael McLaughlin, Charles Underwood
- Date: Oct 1989
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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Current Issues for Mutual Company GAAP
panel discussion session at the Spring regional meeting of the Society of Actuaries held in Atlanta, Georgia ... 1999 Panelists discuss problematic aspects of applying GAAP to insurance products, challenges in ...- Authors: Harold J Darak, Kenneth LaSorella, Louis Weisz, Lynn Pogas, Albert J Reznicek
- Date: May 1999
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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Where Did All the Mergers and Acquisitions Go?
Where Did All the Mergers and Acquisitions Go? This session from the 2005 Life Spring Meeting discusses ... acquisitions activity, the factors that may influence the level of M&A activity and the potential opportunities ...- Authors: John Nigh, Laird D Zacheis, Stephen Fromm
- Date: May 2005
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Finance & Investments; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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U.S. GAAP Update
Update This session from the 2005 SOA Spring Meeting discusses SOP 03-1, DAC on internal replacements and ... Sarbanes-Oxley - SOX Section 404. From the Record of the Society of Actuaries, Vol. 31, No. 1. Session ...- Authors: Richard Farrell, Steven H Mahan, David White
- Date: May 2005
- Competency: External Forces & Industry Knowledge; Professional Values>Practice expertise
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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FAS Nos. 87 And 88
Nos. 87 And 88 This session discussion is about the Financial Accounting Standard FAS 87 and FAS 88 for ... beginning after December 15, 1988. From Record of the Society of Actuaries Vol. 15, No. 3A. Discount rates=Interest ...- Authors: Elinor V Bowman, Scott B Gildner, Joseph W Kelly, D Gerald Searfoss
- Date: Oct 1989
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Pensions & Retirement>Pension accounting
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Let's Make a Deal: Life and Health Mergers and Acquisitions
and Acquisitions In session 51CS of the Maui I Spring Meeting the Panel describes what every actuary ... acquisitions in the life and health insurance business. From the Record of the Society of Actuaries, Vol ...- Authors: Charles Carroll, Herbert E Goodfriend, William R Horbatt
- Date: Jun 1998
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Life Insurance