Description: 1993 SOA Spring Meeting, Boston. The session is about fair-value financial reporting. It discussed market value/present value, economic value/value added, Financial Accounting Standards Board initiatives, and Europe 1992.

Description: A review of Section 404 of the Sarbanes-Oxley Act, including a review of the need for life and health insurance actuaries to review and, in most cases, substantially strengthen their internal controls over financial reporting.

Description: 1993 SOA Annual Meeting, New York. This session is about Market-Value Accounting. Topics included: 1. Where market-value accounting came from. 2. An historical perspective on the issue. 3. The mechanics of MVA. 4. How companies may change their investment strategies as a result of SFAS 115.

Description: This session discussion is about economic value of mutual companies, realization of economic value. policyholders' rights to value and implications for the management of mutuals. From Record of the Society of Actuaries Vol. 15, No. 3B.

Description: 1998 Valuation Actuary Symposium. The panelists provided background about the Unified Valuation Law model, how we got here, what's going on today in 1998, and what we can look for in the future.

Description: This presentation is an Interactive Forum, session number 20IF, from the 1999 Valuation Actuary Symposium, held September 23-24 in Los Angeles. The panelists discuss the American Academy’s Valuation Task Force and its committees working on the proposal to revise the Standard Valuation Law, referred to as the Unified Valuation Law [UVL], to update participants as to the status of the committees’ work. They provide a description of the activities currently taking place, and an update of where the revisions process stands and what the next steps are. The current system versus what is proposed are discussed, including concerns of regulators. Discussion from participants is included.

Description: Panelists at this session of the SOA 2001 Toronto Spring Meeting discuss new profit measures that are used in the management of the company. The focus is on value-added and risk-adjusted return on capital [RAROC] methods.

Description: 1999 SOA Annual Meeting, San Francisco. The panel examined the current efforts of several organizations to craft the next century's insurance valuation framework, and how these efforts are reshaping the way we will do business in the future.

Description: Presented at May 1986 Spring Meeting. This session discussion is about need for internal management reporting on a GAAP-like basis in mutual companies, difficulties in adapting stock GAAP accounting to traditional, participating product lines, need for consistency with pricing/dividend practices, and alternative accounting models - a review of theoretical work and computer modelling of several accounting alternatives.