Description: This article is a transcript of a session at the Spring 1975 Meeting in Los Angeles. It addresses the question of whether traditional valuation principles can provide the same assurance of company solvency as in the past. Discussions include: Generally Accepted Accounting Principles GAAP, impact of changing asset values on cash flow and surplus problems.

Description: This paper discusses the principles found in the Academy of Actuaries Committee on Financial Reporting Principles' Recommendation 4, Reinsurance Ceded by Life Insurance Companies and proposes solutions to certain problems of implementation, and identifies items where there might be differences of opinion. Followed by discussion papers submitted by 2 authors

Description: Panelists who have been a part of integrated actuarial and investment functions at their companies discuss initial concerns from each side, the need for initial and ongoing coordination, the effect of company philosophies on the resulting combination, and realized and potential results and pitfalls. This session was held only days after the October 1987 stock-market crash. From the 1987 Record of Society of Actuaries, Vol. 13, No. 4B.

Description: Presented at October 1986 Annual Meeting. Discusses the reasons for substantial changes in life insurance pricing philosophy in recent years and their impact on actuaries and companies both now and in the future.

Description: This discussion focuses on actuarial reports to management. From Record of Society of Actuaries, Vol. 1, No. 1.

Description: This session from the 1983 SOA Vancouver Meeting covers U.S. Federal Income Tax including TEFRA, flexible premium contracts, Modified Premium Whole Life Reinsurance, future tax planning and policyholder taxation. From Record of Society of Actuaries Vol. 9, No. 3

Description: Presented at June 1985 Spring Meeting. Discusses recent developments - regulatory and professional: valuation/appointed actuary evolution and responsibilities, solvency testing and reserve margins, capital requirements.

Description: This session from the 1983 SOA Spring Meeting discusses accounting issues for insurance companies including SPDA and UL accounting, reinsurance accounting and the NAIC Blanks Task Force Meeting. From Record of Society of Actuaries Vol. 9, No. 2.

Description: This session discussion is about capital management of insurance companies from three perspectives: product development, investment, and financial reporting. Where appropriate, reinsurance will be incorporated in the discussions. Each section involved has contributed panelists and ideas. From Record of the Society of Actuaries Vol. 15, No. 3B.

Description: This session from the 1995 SOA New York City Meeting focuses on current topics at the NAIC including life nonforfeiture law and actuarial guideline GGG and on actuarial standards in regard to financial reporting issues and current GAAP topics. From the Record of the Society of Actuaries, Vol. 21, No. 2.