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Market-Value Accounting
Market-Value Accounting This session from the 1995 SOA New Orleans Meeting discusses FAS 107, FAS 115, market value of liabilities, the impact of changing interest rates, and statutory issues, ...- Authors: Arnold Dicke, Douglas Doll, James D Wallace
- Date: Apr 1995
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]
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FASB Discussion Memorandum - An Update
FASB Discussion Memorandum - An Update This session from the 1984 SOA Salt Lake City Meeting focuses on the FASB Discussion Memorandum regarding the accounting of pension and other ...- Authors: Robert F Drozd, Michael J Gulotta, Paul B W Miller, Craig A Olney, Charles L. Trowbridge
- Date: May 1984
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]
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Financial Accounting Standards Board FASB Disclosure, Accounting, and Reporting for Pension Plans
Financial Accounting Standards Board FASB Disclosure, Accounting, and Reporting for Pension Plans This meeting session, which occurred at the June 1980 SOA meeting in San Deigo, covered issues ...- Authors: Robert L Bein, Warren D Orloff, Jules M Cassel
- Date: Jun 1980
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Pensions & Retirement>Pension accounting
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Pension Topics For The Non-Pension Actuary
Pension Topics For The Non-Pension Actuary This session discussion is an overview of pension issues and recent developments for the non-pension actuary, TRA 86, regulatory developments, FASB and ...- Authors: Karen Justesen, Stanley C Samples, Deborah Stern, Joan Weiss, Daniel M Matern
- Date: Apr 1988
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Pensions & Retirement>Corporate plans; Pensions & Retirement>Plan design; Public Policy
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United States Employee Benefits - Current Developments
United States Employee Benefits - Current Developments This session from the 1984 SOA Toronto discusses the Deficit Reduction Act of 1984 - DEFRA, FASB proposals and the Retirement Equity Act of ...- Authors: Gregory Delamarter, F Jay Lingo, Virginia S Olds
- Date: Oct 1984
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Pensions & Retirement; Social Insurance>Medicare
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Accounting and Financial Reporting for Pension Plans and Other Post-Retirement Benefits
Accounting and Financial Reporting for Pension Plans and Other Post-Retirement Benefits This panel discussion session examines the accounting and financial reporting for pension plans and other ...- Authors: Edward H Davis, Marvin Ens, Jack Forstadt, Jules M Cassel
- Date: Oct 1979
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]
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Financial Accounting Standards Board FASB, Disclosure, Accounting, and Reporting for Pension Plans
Financial Accounting Standards Board FASB, Disclosure, Accounting, and Reporting for Pension Plans This panel discussion was presented at the 1980 SOA Spring Meeting in Minneapolis. Discussions ...- Authors: George L Berish, Robin G Holloway, Robert J. Marzec, E. Robert Hoffman
- Date: May 1980
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Pensions & Retirement>Pension accounting
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U.S. GAAP Update
U.S. GAAP Update This session from the 2005 SOA Spring Meeting discusses SOP 03-1, DAC on internal replacements and Sarbanes-Oxley - SOX Section 404. From the Record of the Society of Actuaries, ...- Authors: Richard Farrell, Steven H Mahan, David White
- Date: May 2005
- Competency: External Forces & Industry Knowledge; Professional Values>Practice expertise
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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Postretirement Benefits Other Than Pensions
Postretirement Benefits Other Than Pensions This panel discussion is about portretirement benefits other than pensions. From the Record of the Society of Actuaries Vol. 17, No. 4A. Assumptions; ...- Authors: Daniel J McCarthy, Sean T Monaghan, Louise Cirelli O'Brien, Leslie Strassberg, Thomas J Laubenthal
- Date: Oct 1991
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Pensions & Retirement>Retiree medical
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GAAP for Mutuals
GAAP for Mutuals This session from the 1995 New Orleans Meeting covers FASB/AICPA pronouncements concerning application of GAAP to mutual life insurance companies. Panelists will discuss ...- Authors: Bruce E Lovett, Jeffrey Schlinsog, Bradley M Smith, Dionne McNamee
- Date: Apr 1995
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]