Description: Panelists in session 13PD of the 2005 Valuation Actuary Symposium provide a brief overview of the emerging standards for investment and insurance, followed by a more in-depth discussion of key issues and recent developments.

Description: The authors explore major points of the exposure draft (ED) of the Financial Accounting Standards Board (FASB). At the same time, they explain the differences between the FASB ED and the ED published nearly simultaneously by the International Accounting Standards Board (IASB).

Description: This is the full version of The Financial Reporter, August 2004, Issue No. 58.

Description: Discussion of the process of a sponsored demutualizations

Description: From a teaching session at the 2001 Valuation Actuary Symposium, held in Lake Buena Vista, Florida, November 29-30, 2001 Discussion of the actuarial aspects, methods, and considerations of reporting under FAS 60, FAS 97, and FAS 115. Examples and financial statement case studies are included.

Description: New GAAP accounting rules require different reporting of long-duration liabilities, which include active life reserves for individual disability insurance policies. This session reviews the new GAAP rules and provides practical guidance for disability insurers in the implementation of these requirements.

Description: In light of the recent activity around the International Financial Reporting Standards IFRS, this article describes events that have happened in the past month or are imminent.

Description: Summarizes the major provisions of the International Accounting Standards Board’s recent exposure draft entitled Insurance Contracts, regarding a full accounting standard for insurance.

Description: Overview of Solvency II regulations in the EU and potential impacts on U.S.-domiciled companies.