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Luncheon Presentation: FASB: Past, Present and Future
FASB members up to now? And why should actuaries care? Since 1973, the FASB has been the designated ... and one former securities analyst. We have no direct staff. Our technical staff is organized by major ...- Authors: Glen Gammill, Robert Northcutt
- Date: Jan 1994
- Competency: External Forces & Industry Knowledge
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]
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Postretirement Benefits Other Than Pensions
Insurers as product providers -- Products for medical care benefits - Products for other benefits MR. SEAN ... insurer that I'm aware of has been looking at managed care options and has essentially created a very strong ...- 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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United States Employee Benefits - Current Developments
provide most of the total compensation through direct pay as opposed to fringe benefit programs, their ... taxation and caps placed on expenditures for health care, but several people have cor_aented that there is ...- 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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SFAS 97
acquisitionsthat have increasedthe sizeof our company. Our primary product line is deferred annuities which are primarilysoldthrough ... things are internally hedged, but there is no direct asset segmentation. Once you have distributed ...- Authors: Bruce Darling, Marvin Ehly, Edward John Mullen, Craig Reynolds, Howard L Rosen
- Date: May 1993
- 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 Reporting Research Update
Financial Reporting Research Update An update on the SOA's financial reporting research ... By Jim Hawke and Ronora Stryker Research is a primary mission of the Financial Reporting Sec-tion and ...- Authors: James S Hawke, Ronora Stryker
- Date: Jun 2016
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Fair value accounting; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Financial Reporting & Accounting>Statutory accounting; Financial Reporting & Accounting>Tax accounting
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Introduction and Overview - 1999 Valuation Actuary Symposium
with areas such as risk-based capital, long-term care, and state and federal health issues. There are ... development and reinsurance issues, but their primary goal is to develop valuation proposals specifically ...- Authors: J Duran, Charles D Friedstat, Stephen Preston
- Date: Sep 1999
- Competency: External Forces & Industry Knowledge
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Public Policy
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Financial Accounting Standards Board FASB, Disclosure, Accounting, and Reporting for Pension Plans
DISCUSSION--CONCURRENT SESSIONS of the FASB, the primary purpose of a plan's financial statement is to enable ... prepare a financial statement for his business. Its primary purpose is to enable current and potential creditors ...- 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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Questions
Questions Feature article asking seven questions raised by the IASB’s and FASB’s recent changes ... (relying on seg- ment level disclosures) so they don’t care. Still others I ’m writing this just after Andy ...- Authors: Henry Siegel
- Date: Sep 2013
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Reinsurance>Financial reporting for reinsurance
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Insurance Accounting on One Foot
contract, whereas the FASB still uses only direct expenses, excluding overhead. The IASB uses language ... unsuccessful, deferred Included expenses Only direct expenses Includes certain overheads Discount ...- Authors: William Hines, Henry Siegel
- Date: Oct 2013
- Competency: External Forces & Industry Knowledge
- Publication Name: The Actuary Magazine
- Topics: Finance & Investments>Asset allocation; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]
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Managing Pension Surplus or the Lack Thereof
over whatever period of time is necessary to take care of the matching contribution requirement. You have ... here? From the Floor: How about adding long-term-care benefits to the pension plan? Mr. Thompson: Do ...- Authors: Application Administrator
- Date: Jun 1999
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Economics>Financial economics; Enterprise Risk Management>Financial management; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]