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  • FAS 106 - Accounting for OPEBS
    FAS 106 - Accounting for OPEBS Discussion of GAAP accounting for post employment benefits and FAS 106. Accounting standards;Assumptions;Demographics;Financial Accounting Standards Board=FASB; ...

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    • Authors: Vincent Amoroso, Dennis M Polisner, Diana J Scott, Stephen Eisenstein, Martha Marcon
    • Date: May 1992
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Pensions & Retirement>Pension accounting
  • Current Developments in Financial Reporting
    Current Developments in Financial Reporting Presented at October 1996 Annual Meeting. Discusses the status and future impact of new and emerging issues in financial reporting and taxation.

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    • Authors: Charles D Friedstat, Arthur Panighetti, Henry Siegel, Jack F Myers
    • Date: Oct 1996
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting
  • Natural Reserves Revisited
    Natural Reserves Revisited Article from The Actuary, April 1972 – volume 6 - Issue 4 revisits the topic of natural reserves and how they indicate the level of cash values that can be provided ...

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    • Authors: Paul H Knies
    • Date: Apr 1972
    • Competency: Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Publication Name: The Actuary Magazine
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
  • PBA Corner
    PBA Corner A summary of regulatory developments related to principle-based reserving. reserves;principle-based;VM-20;Valuation Manual 6442467209 3/1/2016 12:00:00 AM ...

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    • Authors: Karen Rudolph
    • Date: Mar 2016
    • Competency: External Forces & Industry Knowledge>General business skills; Leadership>Thought leadership; Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting
  • GAAP Targeted Opportunity
    GAAP Targeted Opportunity Continued look at unlocking of traditional contract valuation assumptions, this time examining the frequency of true up for actual experience. Accounting standards; ...

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    • Authors: Steven Malerich
    • Date: Jun 2018
    • Competency: Technical Skills & Analytical Problem Solving>Innovative solutions; Technical Skills & Analytical Problem Solving>Problem analysis and definition; Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Life Insurance>Reserves - Life Insurance
  • Schedule for Amortization of Acquisition Costs Versus Amortization of Acquisition Costs by Use of Natural Reserve Factors
    Schedule for Amortization of Acquisition Costs Versus Amortization of Acquisition Costs by Use of Natural Reserve Factors The purpose of this paper note is to highlight the similarities of ...

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    • Authors: Joe B Pharr
    • Date: Oct 1972
    • Competency: External Forces & Industry Knowledge>Actuarial theory in business context; Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Publication Name: Transactions of the SOA
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
  • Making Valuations Using Cash Flow Analysis
    Making Valuations Using Cash Flow Analysis From the 1986 Valuation Actuary Symposium, held in Washington DC in October 1986 Examination of the nuts and bolts of cash flow testing analysis.

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    • Authors: Joseph J Buff, Michael E Mateja, Michael R Tuohy
    • Date: Oct 1986
    • Competency: Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Topics: Finance & Investments>Asset liability management; Financial Reporting & Accounting>Statutory accounting; Modeling & Statistical Methods
  • Update on the Research of Activities with Regard to C-1 Through C-3 Risk Analysis and Current Status of Required Surplus Formulas to Cover Those Risks
    Update on the Research of Activities with Regard to C-1 Through C-3 Risk Analysis and Current Status of Required Surplus Formulas to Cover Those Risks From the 1986 Valuation Actuary Symposium, ...

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    • Authors: Stanley B Tulin, Wayne E. Bergquist
    • Date: Oct 1986
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Technical Skills & Analytical Problem Solving>Problem analysis and definition; Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Topics: Actuarial Profession; Financial Reporting & Accounting>Statutory accounting; Public Policy
  • Life Insurance Assets And Liabilities And Their Difference
    Life Insurance Assets And Liabilities And Their Difference Presented at the March 1975 Spring Meeting. Discusses whether traditional valuation principles can provide as much financial security ...

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    • Authors: Russell M Collins, John P Eden, Thomas J Kelly, Robin B Leckie, Edward A. Lew, John C Wooddy
    • Date: Mar 1975
    • Competency: External Forces & Industry Knowledge>Actuarial theory in business context; Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting
  • Adjusted Earnings- Minimizing The Mystique
    Adjusted Earnings- Minimizing The Mystique Article from The Actuary, June 1971 – volume 5 - Issue 6 answers the question- What are adjusted earnings? Financial economics;Generally Accepted ...

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    • Authors: Ronal Shutley
    • Date: Jun 1971
    • Competency: Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Publication Name: The Actuary Magazine
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]