Description: This presentation is from session number 4, presented at the 1999 Valuation Actuary Symposium, held September 23-24 in Los Angeles. Noting that under U.S. GAAP, setting assumptions and accounting practices can have a significant impact on the earnings process [i.e., actual results, sources of earnings, and the earnings analysis process], the panelists address options available to the actuary for setting assumptions and defining practices for specific product types [both FAS60 and FAS97], the advantages, disadvantages, and practical considerations associated with each approach, and specific examples of the effect of the different approaches on earnings. Discussion from participants is included.

Description: Presented at June 1985 Spring Meeting. Discusses: turning a data processing center into a profits center, licensing your computer software, legal problems in development of software from the employer-employee perspective, contracting for the development of software, patents, royalties.

Description: This session from the 1995 SOA New York City Meeting covers the Society's research activities directly related to dynamic solvency testing, DST, a historical perspective of insolvencies and the uses of DST to determine financial impairment. From the Record of the Society of Actuaries, Vol. 21, No. 2.

Description: Panelists at this session of the 2000 Valuation Actuary Symposium discuss recent developments in the area of fair-value financial reporting including recent FASB developments, international accounting standards, and different approaches to valuing liabilities.

Description: Discusses making changes to non-guaranteed elements in interest-sensitive business, participating business, and indeterminate-premium business. Considers equity between newer and older blocks of business. From the 1988 Record of Society of Actuaries, Vol. 14, No. 3.

Description: This session from the 1984 SOA Toronto Meeting focuses on non-traditional employment for actuaries. From Record of the Society of Actuaries Vol. 10, No. 4B

Description: The panelists of this session 142PD of the New Orleans Annual Meeting discuss how they got into computer science and explain the various types of activities involved in their jobs as actuaries in computer science. From the Record of the Society of Actuaries, Volume 27, No. 3, Session 142PD.

Description: Panelists discuss prevailing business models adopted by valuation departments to meet business needs. Two case studies are discussed as a means of illustrating how to optimize business processes and models for valuation purposes.

Description: This session at the SOA 1990 San Francisco Spring Meeting is about measuring investment results for different lines of business and different types of assets. Accounting issues related to investment results are also discussed.

Description: The panelists discuss recent GAAP development and practical problems in implementing and maintaining GAAP systems under various FAS accounting models. From a session at a meeting of the Society of Actuaries held in San Diego, CA, June 22-23, 2000