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FAS 97
FAS 97 1993 SOA Meeting, Quebec. This session is about FAS 97 including assumption setting, timing issues, unlocking of assumptions and restatement of unamortized acquisition costs, purchase ...- Authors: Errol Cramer, Howard L Rosen, Eric Schuering
- Date: Jun 1993
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]
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Current Developments in Financial Reporting
Current Developments in Financial Reporting This forum presents the latest developments at the FASB, AICPA, NAIC, SEC, and Actuarial Standards Board ASB including the actuarial opinion memorandum ...- Authors: Errol Cramer, Helen Galt, Craig R Raymond
- Date: May 1995
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]
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Current Topics in Financial Reporting
Current Topics in Financial Reporting Panelists provide updates on: [1] NAIC activities on statutory reporting and accounting changes, [2] new FASB Statements 94, 95, 96, and 97, and [3] one ...- Authors: Charles D Friedstat, Carolyn Goodale, Paul F Kolkman, Anthony John Tokarz, Charlie Flood
- Date: Jun 1988
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Statutory accounting
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FAS 88- Advanced
FAS 88- Advanced This 1990 open forum discussion is about problems encountered in the application of FAS Statement 88 with respect to curtailments, settlements, measurement dates, data ...- Authors: John H Grady, Walter J McLaughlin, William Torrie, Leon B Wilneff, Patricia L Wojcik
- Date: Oct 1990
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]
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FASB Update - Q4 2015
FASB Update - Q4 2015 Update of FASB's tentative decisions on revising the accounting for long-duration insurance contracts, now that decisions on measurement are substantively complete.- Authors: Leonard Reback
- Date: Mar 2016
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Statutory accounting
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Exposure Draft of Targeted Improvements to Accounting for Long- Duration Insurance Contracts
Exposure Draft of Targeted Improvements to Accounting for Long- Duration Insurance Contracts A discussion of the FASB's Sept. 29, 2016 issued exposure draft on targeted improvements to ...- Date: Mar 2017
- Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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Shouldering The Cost Of Employee Stock Options
Shouldering The Cost Of Employee Stock Options This article examines employee stock option ESO cost accounting, the characteristics of ESO schemes, the requirements and recommendation of FAS 123R ...- Authors: Viktor Mirkin, Jeffrey Green
- Date: Feb 2006
- Competency: External Forces & Industry Knowledge
- Publication Name: The Actuary Magazine
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]