Description: 2003 Valuation Actuary Symposium, San Diego, CA. This open forum addressed current issues of interest to actuaries in the application of U.S. GAAP. Topics included: 1. Separate account treatment. 2. Guaranteed minimum death and living benefit reserves. 3. Business combinations. 4. Internal replacements. 5. Derivative accounting.

Description: Adopting U.S. GAAP for Pre-Need Plans in the Philippines by Frank J. Buck from The Financial Reporter, December 2002, Issue No. 51.

Description: This article highlights features of the SOA's Regulatory Web Resource. The intent is to encourage greater use of the Resource among section members.

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 from the 1995 New Orleans Meeting covers FASB/AICPA pronouncements concerning application of GAAP to mutual life insurance companies. Panelists will discuss practical issues, including materiality and use of approximations. From the Record of the Society of Actuaries, Vol. 21, No. 1.

Description: The Proposed Accounting Standards Update was exposed on September 29, 2016 with the comment period ending on December 15, 2016.

Description: Compares Fair Value of liabilities under US GAAP to Solvency II.

Description: A primer on the new US GAAP Accounting Standards Codification.

Description: This article discusses GAAP and IFRS changing standards, their differences and similarities. Issues included are fair value accounting for assets and financial liabilities, hedge accounting, financial instrument discosures and revenue recognition for contracts that do not qualify as insurance contracts.

Description: Structured Indexed Annuity is a new product that entered the U.S. market in 2013. With features from both Variable Annuities and Fixed Annuities, it has gained popularity and increased market share since its introduction. The information shared in this session is intended to 'demystify' the product, provide an overview of product features and reserving considerations, and meet the needs of actuaries focused on annuity product development and reserve valuation.