Description: This presentation is a concurrent session from the 1991 Meeting of the Society of Actuaries, held April 18-19 in New Orleans. The panelists discuss cost accounting issues under FASB 97, including definition and treatment of fixed, variable, deferrable, nondeferrable, maintenance and overhead costs, and allocation and recoverability. Intercompany and other expense analyses, including coordination of accounting and actuarial expense statements, and communication to management and use in managing the business are discussed. The panelists also look at measuring and improving productivity. Discussion from participants is included. From the Record of Society of Actuaries, Volume 17, No. 1.

Description: Highlights new Professional Actuarial Study Guide entitled Distribution Costs and Compensation.

Description: This session 5PD of the 1998 SOA Annual Meeting panel examines the recent developments and emerging thinking on efforts to explore and develop a fair value or market value based accounting approach. From the Record of the Society of Actuaries, Vol. 24, No. 3.

Description: Feature article discussing expected future regulation changes for financial reporting.

Description: A description of the current state of the Insurance Capital Standard under development by the IAIS, focusing on liability valuation.

Description: This session will be devoted to providing brief updates on the status and future impacts of new and emerging issues in financial reporting. The Canadian update will include the potential implications for U.S. reporting.

Description: This session at the 1998 Valuation Actuary Symposium offers an overview of emerging and recent developments in financial reporting, statutory and GAAP accounting areas.

Description: 1996 Valuation Actuary Symposium. In this session regarding state variations from standard law, the following topics were addressed: 1. The origin of the problem of state variations in valuation laws and an approach to resolve the problem. 2. Practical challenges faced in annual statement preparation. 3. The view of smaller companies and why some of the suggested solutions may not be appropriate for the smaller companies.

Description: 1999 Valuation Actuary Symposium, Los Angeles. This session provided a brief overview of a variety of financial reporting topics most of which were discussed in more detail at later sessions. Topics included: 1. NAIC Life and Health Actuarial Task Force developments and directions. 2. XXX Implementation Status. 3. New annuity valuation tables. 4. Statutory codification project. 5. AAA developments, including practice notes. 6. Unified Valuation Systems. 7. FASB and SEC developments. 8. Recent tax developments.

Description: This session from the 1995 SOA New York City Meeting presents GAAP for mutual life insurance companies including the implications of FASB issued Financial Interpretation 40, GAAP issues for mutuals, DAC, dividends and FAS 120. From the Record of the Society of Actuaries, Vol. 21. No. 2.