Description: This panel discussion was presented at the SOA's 1976 Spring Meeting in Washington D.C. The topic of discussion was Individual Life Products, current economics, inflation, the responsibility of the actuary, and guides to professional conduct.

Description: Presented at June 1985 Spring Meeting. Discusses recent developments - regulatory and professional: valuation/appointed actuary evolution and responsibilities, solvency testing and reserve margins, capital requirements.

Description: This session at the SOA 1990 Annual Meeting looks at product diversification as a means of establishing appropriate asset/liability matching and of offering a risk management tool. The basis for insurance company ratings of one rating agency is also discussed.

Description: This article is a transcript of a session at the Spring 1975 Meeting in Los Angeles. It addresses the question of whether traditional valuation principles can provide the same assurance of company solvency as in the past. Discussions include: Generally Accepted Accounting Principles GAAP, impact of changing asset values on cash flow and surplus problems.

Description: This session from the 1981 SOA Spring Meeting focuses on the impact of inflation, economic and social issues on financial reporting, insolvency within the financial security industry, changes in financial reporting and life insurance valuation in the current economic environment. From Record of Society of Actuaries, Vol. 7, No. 2.

Description: This paper develops a tool that may be useful in explaining the differences between earnings that are reported under GAAP and profits that are expressed as an internal rate of return.

Description: The paper describes an approach for determining reserves for reinsurance accepted for use in financial statements prepared according to generally accepted accounting principles. Followed by a discussion paper submitted

Description: This panel at the 1982 Society of Actuaries Orlando Spring Meeting focus on the balancing act between growth and sufficient surplus from both a stock and mutual company perspective.

Description: 1993 SOA Meeting, Quebec. This session addressed FASB activities, American Academy of Actuaries response, and alternative approaches to fair value reporting. Topics covered: 1. The new FASB pronouncement, SFAS 115, Accounting for Certain Investments in Debt and Equity Securities. 2. Activities of the American Academy of Actuaries' COLIFR subcommittee on FASB and AICPA issues. 3. General principles in the area of fair-value accounting. 4. Potential methods for evaluating liabilities on a fair-value basis. 5. Developments in the area of fair-value accounting.

Description: Presented at October 1996 Annual Meeting. Using case studies, representatives of various actuarial boards and committees discuss examples of how an actuary can run afoul of actuarial standards and what happens when he or she does.