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  • Ethics in Financial Reporting
    actuarial profession is somewhat isolated from direct regulations. First of all, there’s the Insurance ... Reporting 5 The SEC, though it doesn’t have direct control over all companies in Canada, does have ...

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    • Authors: Neville Henderson, Josephine A Robinson, Darryl Wagner
    • Date: Oct 2003
    • Competency: Professional Values>Ethical standards
    • Publication Name: Record of the Society of Actuaries
    • Topics: Actuarial Profession>Ethics; Actuarial Profession>Standards of practice; Financial Reporting & Accounting; Public Policy
  • Impact of Demutualization on Actuarial Careers
    investor relations in the company. It has become a primary function. We really didn't have investor relations ... through acquisitions. Of course, there should be direct access to the capital markets. Who is Sun Life ...

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    • Authors: Douglas W Brooks, Michael Harwood, John Morris, Robert Vrolyk
    • Date: Jun 2000
    • Competency: Professional Values>Practice expertise; Professional Values>Public interest representation
    • Publication Name: Record of the Society of Actuaries
    • Topics: Actuarial Profession>Competencies; Financial Reporting & Accounting; Public Policy
  • New Actuarial Standards for Insurance Company Reporting in Canada
    First year commissions are 50% of premiums, other direct first year expenses are 50% of premiums, indirect ... outset, I would like to state that GAAP has as its primary objective the proper matching of costs and revenues ...

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    • Authors: Kenneth T Clark, Daniel J Kunesh, Robin B Leckie, Michael Rosenfelder
    • Date: May 1978
    • Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting; Public Policy
  • Appointed Actuaries Around the World
    Trade and Industry (DTI). The GAD does not have a direct regulatory authority over insurance companies or ... or internalaffects on factors that might have a direct impact on that company. The GuidanceNotes set out ...

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    • Authors: Chiu-Cheng Chang, W Paul McCrossan, Harry R Miller, Richard Harvey
    • Date: Apr 1994
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting; Global Perspectives; Public Policy
  • Hot Topics for Smaller Insurance Companies
    wear off before 2S years. We didn't really take care of that directly. But we had the table graded to ... principles, which, in 1998 or 1999, would have a direct impact on their financial statement. They had ...

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    • Authors: Julia T Philips, Abraham Weishaus, Alex Zeid, Scott Harrison
    • Date: Jun 1998
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting; Public Policy
  • Current Events in Financial Reporting
    premium immediate annuity (SPIA). One of the primary tax planning items in the reserve area is to minimize ... it will be distributed shortly. It doesn't give direct answers-there are a lot of gray areas-but it does ...

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    • Authors: Frank Buck, Charles D Friedstat, R Thomas Herget, Craig R Raymond
    • Date: Jun 1998
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting; Public Policy
  • Market-Value Accounting
    groups FASB was listening to in this process. The primary reason for objection to the proposal was the volatility ... subject interestingto actuaries. Why shouldactuaries care about a subject that seems so 2100 MARKET-VALUE ...

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    • Authors: Kriss Cloninger, Arnold Dicke, Edward Robbins, Douglas W Johnson
    • Date: Oct 1993
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting; Public Policy
  • NAIC Model Investment Law
    financial reporting outside the investment manager's direct control must be retrospective rather than concurrent ... but like I said, only a handful of companies even care about that issue. FROM THE FLOOR: To the extent ...

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    • Authors: Arthur Fliegelman, Joseph Koltisko, Ron Cacciola, Stephen Kruft
    • Date: May 1995
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting; Public Policy
  • The Impact of Regulation in Japan and Other Asian Insurance Markets
    The Impact of Regulation in Japan and Other Asian Insurance Markets Presented at October 1996 ... the primary areas first because they are the core of the market. After you deregulate the primary areas ...

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    • Authors: Stephen Conwill, Stephan Rajotte, Thomas Jaros
    • Date: Oct 1996
    • Competency: External Forces & Industry Knowledge>External forces and business performance; Strategic Insight and Integration>Strategy development
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting; Public Policy