Publication Name
- Record of the Society of Actuaries (40)
- The Financial Reporter (18)
- The Actuary Magazine (10)
- Transactions of the SOA (3)
- Risk Management (2)
- The Modeling Platform (1)
- Reinsurance News (1)
- Product Matters! (1)
- Long-Term Care News (1)
- International News (1)
- Health Watch (1)
- Actuarial Research Clearing House (1)
- Show More Show Less
Author
- Michael Hughes (5)
- Bradley M Smith (5)
- S Michael McLaughlin (4)
- John Morris (4)
- Charles Carroll (4)
- Application Administrator (4)
- Thomas Campbell (3)
- Meredith Ratajczak (3)
- J Duran (3)
- Edward Robbins (3)
- Douglas A Eckley (3)
- David C Scheinerman (3)
- Darryl Wagner (3)
- Daniel Case (3)
- Yuan Tao (2)
- Stephen D Bickel (2)
- Samuel H Turner (2)
- Rowen Bell (2)
- Robert Frasca (2)
- Robert E Winawer (2)
- Nicholas Carbo (2)
- Mary S Saslow (2)
- Leonard Reback (2)
- Laura J Hay (2)
- Kriss Cloninger (2)
- Kenneth LaSorella (2)
- Jing Fritz (2)
- Jason Morton (2)
- Howard L Rosen (2)
- Glen Gammill (2)
- Frank Buck (2)
- Douglas Doll (2)
- Donald D Cody (2)
- Deborah Whitmore (2)
- David White (2)
- David Rogers (2)
- Cherri R Divin (2)
- Calvert A Jared (2)
- Allan Ryan (2)
- Albert J Reznicek (2)
- Zohair Motiwalla (1)
- Yuan Yuan (1)
- Xin Cheng Zheng (Jack) (1)
- William R Horbatt (1)
- William K Tyler (1)
- William J Schreiner (1)
- William J Kane (1)
- William Hines (1)
- Warren D Orloff (1)
- W H Odell (1)
- Thomas J Leary (1)
- Thomas G Kabele (1)
- Thomas Burke (1)
- Steven H Mahan (1)
- Stephen White (1)
- Stephen Matthew Tizzoni FSA,MAAA (1)
- Stephen M Batza (1)
- Stephen Fromm (1)
- Selig Ehrlich (1)
- Scott B Gildner (1)
- Ryan Laine (1)
- Russell Golden (1)
- Ronora Stryker (1)
- Ronald P Freres (1)
- Roger W Smith (1)
- Robert Stein (1)
- Robert Shapland (1)
- Robert Shapiro (1)
- Robert Leach (1)
- Robert L Posnak (1)
- Robert L Lindsay (1)
- Robert L Bein (1)
- Robert Beal (1)
- Robert B Thomas (1)
- Richard S Robertson (1)
- Richard Farrell (1)
- Randall S Schuldt (1)
- Rachel Bott (1)
- R Thomas Herget (1)
- Phillip Shane Elenbaas (1)
- Phillip J Grigg (1)
- Peter Yang (1)
- Paul R Lavallee (1)
- Paul F Kolkman (1)
- Patricia Matson (1)
- P Ware (1)
- Norman E Hill (1)
- Noel Harewood (1)
- Neal N Stanley (1)
- Nancy Stockmeyer (1)
- Morris Chambers (1)
- Michael R Tuohy (1)
- Michael Eckman (1)
- Michael Cowell (1)
- Mark Evans (1)
- Marcel Larochelle (1)
- Lynn Pogas (1)
- Louis Weisz (1)
- Lisa F Markus (1)
- Linda V Atkins (1)
- Show More Show Less
Site
Topic
- Generally Accepted Accounting Principles [GAAP] (102)
- Statutory accounting (17)
- Financial Accounting Standards Board [FASB] (17)
- Banking and Insurance - Public Policy & Regulation (7)
- International Accounting Standards Board [IASB] (7)
- International Financial Reporting Standards [IFRS] (6)
- Variable annuities (5)
- Tax accounting (4)
- Financial Reporting & Accounting (4)
- Equity-indexed annuities (4)
- Universal life (3)
- Reserves - Life Insurance (3)
- Life Insurance (3)
- Global Perspectives (3)
- Fair value accounting (3)
- Risk measurement - Finance & Investments (3)
- Enterprise Risk Management (3)
- Annuities (3)
- Pension accounting (2)
- Health insurance (2)
- Health & Disability (2)
- Multinational companies (2)
- Reserves - Annuities (2)
- Life reinsurance (1)
- Health reinsurance (1)
- Funding (1)
- Modeling & Statistical Methods (1)
- Long-term care insurance (1)
- Term life (1)
- Pricing - Life Insurance (1)
- Disability insurance (1)
- Asset liability management (1)
- Finance & Investments (1)
- Governance (1)
- Financial markets (1)
- Living / Death benefit riders (1)
- Deferred annuities (1)
- Pricing - Annuities (1)
- Guaranteed living benefits (1)
- Fixed annuities (1)
- Actuarial Profession (1)
- Show More Show Less
Competency
-
FAS 96
FAS 96 This session discussion is about FAS 96, the timing and measurement of the deferred tax effects, alternative minimum tax considerations, worksheets versus models, small company effective ...Description: This session discussion is about FAS 96, the timing and measurement of the deferred tax effects, alternative minimum tax considerations, worksheets versus models, small company effective tax rate, consolidation returns and incorporating future tax strategies. From Record of the Society of Actuaries Vol. 15, No. 2.
Hide- Authors: James Hawke, Donald Maves, Edward Robbins, Charles J Auer
- Date: May 1989
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Tax accounting
-
Issues in selecting the discount rate for GASB 45 Valuations
Issues in selecting the discount rate for GASB 45 Valuations This article discusses the discount rate that should be used under GASB 45. Public employers now find themselves in a similar ...Description: This article discusses the discount rate that should be used under GASB 45. Public employers now find themselves in a similar situation to private sector employers in the early 1990's in that GASB 45 requires them to measure liabilities including post-retirement medical liabilities using accrual accounting.
Hide- Authors: Application Administrator
- Date: Jun 2007
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: The Actuary Magazine
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]