Description: Panelists discuss the following current GAAP issues: [1] internal replacements, [2] purchase accounting [including FAS 141 and 142], [3] emerging accounting issues, and [4] the Statement of Position from the AICPA regarding non-traditional policies and features. From the 2002 Record of Society of Actuaries, Volume 28, No. 3. Session 15OF of the Boston Annual Meeting.

Description: The panelists at this session of the SOA 2003 Washington, DC Spring Meeting discuss recent GAAP activities including new Standards of Practice for new nontraditional products and internal replacements. Developments at the FASB and SEC are also discussed.

Description: This session from the 2003 SOA Orlando Meeting covers an update on IASB developments related to international accounting standards for insurance, fair value versus other measures, recognition of profits or losses at issue and balance sheet versus income statement focus for financial reporting. From the Record of the Society of Actuaries, Volume 29, No. 3.

Description: This discussion at the 1989 Valuation Actuary Symposium by a Canadian regulatory panel covers reserves for AIDS, the impact of the proposed Policy Premium Method of reserving, and comments about the governmental examination process.

Description: This session at the 1989 Valuation Actuary Symposium looks at issues of the AIDS/HIV epidemic including the extra mortality, reserving options, a proposed actuarial standard of practice, and also covers the Canadian perspective.

Description: 1990 Valuation Actuary Symposium Proceedings that discusses additional or contract reserves on Exhibit 9.

Description: This 1997 Valuation Actuary Symposium, Session 14 looks at sources of profits and how that can be use in managing the company.

Description: This session from the 1992 Valuation Actuary Symposium looks at issues concerned with Life and Annuity Valuation, specifically meeting the 50 States Requirements, meeting the NAIC Actuarial Guidelines of valuation requirements, Guideline XXX and its implications and the use of new optional 15-year select factors to be applied to the 1980 CSO.

Description: The Financial Accounting Standards Board FASB and the International Accounting Standards Board IASB issued “The Norwalk Agreement” in October 2002, a memorandum of understanding that reaffirmed their commitment to develop a single set of high quality accounting standards. At that meeting the two standard setters agreed to place a high priority on three steps toward achieving that goal.

Description: 1993 SOA Spring Meeting, San Diego. This session is about risk-based capital, NAIC activities, and how Blue Cross/Blue Shield's initiatives intertwine with the model bill on RBC that the NAIC has proposed.