Description: This session at the SOA 1990 Hartford Spring Meeting presents and overview of financial reporting concepts and issues in the U.K., Spain, and the Far East.

Description: This session from the 1995 SOA Vancouver Meeting covers the impact on insurance companies from rating, the different rating agencies, the varying processes and information used by the rating agencies and criticism of rating agencies. It also covers information from A.M. Best. From the Record of the Society of Actuaries, Vol. 21, No. 3b.

Description: In session 70PD of the Montreal Spring Meeting panelists discuss tax, statutory, and GAAP accounting issues relating to equity-indexed annuities EIAs. From the Record of the Society of Actuaries, Vol. 23, No. 2.

Description: Panelists discussed, from the perspective of various countries, the current systems of peer review of an actuary's work relating to financial statements.

Description: At this session 138OF of the New York Annual Meeting panelists provide a brief history of the unified valuation system concept, including objectives, and discuss intended users of the output from the system. A progress report on the proposed valuation law is also presented. From the Record of the Society of Actuaries, Vol. 24, No. 3.

Description: Presented at April 1985 Spring Meeting. Discusses: Futures, Options, Floating rate securities, Oil and Gas, Real Estate, Leased equipment, Joint ventures, Stripped securities, Zero coupon bonds, Mortgage pools, Sales - leasebacks.

Description: Presented at May 1985 Spring Meeting. This session discussed: Accounting options for consolidating foreign operations, Foreign currency fluctuations, Foreign taxes and tax credits, Offshore subsidiaries, Foreign reinsurance ceded and assumed, Variation appropriate for United States and Canadian companies.

Description: From session 43TS at the Spring regional meeting of the Society of Actuaries held in Atlanta, Georgia, May 24-25, 1999 Presenters discuss the growing pressure, due to the globalization of commerce and industry, for a uniform set of worldwide accounting standards, and the form that these standard are likely to take.

Description: This session from the 2003 SOA Orlando Meeting provides an overview of how insurers, pension plans and other institutional investors measure and report manager performance, the benchmarks used and capital at risk CAR. From the Record of the Society of Actuaries, Volume 29, No. 3.

Description: The session from the 2003 SOA Orlando Meeting analyzes statutory and GAAP financial statements, including internal rate of return IRR, return on equity ROE, embedded value, source of earnings analysis, actual versus forecast and trend analysis. From the Record of the Society of Actuaries, Volume 29, No. 3.