Description: Panel session on the challenge that many insurers face as they try to grow their long-term-care insurance business, while simultaneously ensuring analysts and shareholders that earnings targets will be met.

Description: This 1978 presentation discusses the recommendation made by the Canadian Institute of Chartered Accountants to move to a GAAP basis for reporting for life insurance companies. The primary purposes would be to report earnings on a going concern basis, rather than on a basis dominated by solvency considerations, and to promote improved comparability of reported financial results among companies.

Description: Discussion of GAAP accounting for post employment benefits and FAS 106.

Description: This session features interviews with several authorities on the following current topics: How the rating agencies view capital management in determining company ratings How the rating agencies view the independent review process How capital management is addressed at a non-insurance company parent How financial reinsurance can be used to strengthen your capital. From the Record of the Society of Actuaries, Vol. 25, No. 3. San Francisco Annual Meeting, October 17-20, 1999, Session 65OF.

Description: 1993 SOA Annual Meeting, New York. This session discussion is about reinsurance accounting for life and health insurers. It covers both statutory developments and GAAP developments. Topics included: 1. NAIC model regulation and some of the specific state issues. 2. FAS 113, reinsurance accounting under GAAP accounting principles. 3. Fronting issues. 4. Disclosure reporting. 5. The role of reinsurance as one of several financial and capital management solutions available to insurance companies. 6. Business applications that flow out of the current accounting developments

Description: This session presented at the SOA's 1976 Houston Spring Meeting will describe the basic features of Life Insurance GAAP accounting as applied to stock life insurance companies, both from an accountant's and an actuary's point of view.

Description: From the Record 1977 Vol. 3, No. 1, this presentation is from a concurrent session at the Society of Actuaries 1977 Regional Meeting, held in Atlanta March 31-April 1. The presenters discuss various measures of financial results, including net income and surplus, and explore treatment of federal income tax, investment income, expenses, and generally accepted accounting principles, ‘GAAP.’ Planning, projecting, monitoring, and effective use of financial measurements are discussed.

Description: This open forum at the SOA 2004 Annual Meeting focuses on emerging U.S. GAAP issues and the new Statement of Position [SOP] with emphasis placed upon implementation issues, purchase GAAP accounting, and replacements or policy changes.

Description: The life insurance and annuity marketplace is experiencing fierce competition, and many life insurance companies have responded to this by offering special product upgrades to their policyholders with the intent of retaining their business. From the Record of the Society of Actuaries, Volume 27, No. 2, Session 100PD of the Toronto Spring Meeting.

Description: This 1981 session concerned public issues that involve both actuaries and accountants, such as pension plan funding and reporting, GAAP for mutual life companies and independence in auditing. From Record of Society of Actuaries, Vol. 7, No. 2.