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  • Introducing the Representative Scenarios Method - Part 1
    Introducing the Representative Scenarios Method - Part 1 Introducing the Respresentative Scenarios Method, the Motivation and Goals, how the methodology works, and what key information can be ...

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    • Authors: Mark Birdsall, Stephen Strommen
    • Date: Sep 2015
    • Competency: External Forces & Industry Knowledge>Actuarial theory in business context
    • Publication Name: Small Talk
    • Topics: Financial Reporting & Accounting>Statutory accounting
  • Chairperson's Corner: Section Priorities for 2016
    Chairperson's Corner: Section Priorities for 2016 A description of the Financial Reporting Section's priorities for 2016. Financial reporting 6442469534 6/1/2016 12:00:00 AM ...

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    • Authors: Leonard Mangini
    • 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
  • What’s a Moderately Adverse Interest Rate Scenario, Anyway?
    What’s a Moderately Adverse Interest Rate Scenario, Anyway? Summary of the SOA's research report Modern Deterministic Scenarios for Interest Rates, which developed interest rate scenarios ...

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    • Authors: Mark Alberts
    • Date: Dec 2017
    • Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Statutory accounting; Modeling & Statistical Methods>Deterministic models; Modeling & Statistical Methods>Scenario generation
  • PBR Reporting Requirements
    PBR Reporting Requirements This article discusses reporting requirements under PBR, including what will be required for companies that do not implement PBR for year-end 2017. Principle-based ...

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    • Authors: Aisling Metcalfe, Constance Newby
    • Date: Dec 2017
    • Competency: Professional Values>Practice expertise
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Statutory accounting
  • Chairperson's Corner
    Chairperson's Corner Update on Financial Reporting Council activities. accounting standards;statutory reserves;GAAP reserves 6442476983 6/1/2017 12:00:00 AM ...

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    • Authors: James S Hawke
    • Date: Jun 2017
    • Competency: Professional Values>Practice expertise
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Fair value accounting; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting
  • PBR Developments: What’s Going on with the Valuation Manual?
    PBR Developments: What’s Going on with the Valuation Manual? This article summarizes recent proposed changes to the Valuation Manual that might take effect for 2019 valuations for PBR business.

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    • Authors: Arnold Dicke, Leonard Mangini
    • Date: Sep 2018
    • Competency: External Forces & Industry Knowledge>Actuarial theory in business context; External Forces & Industry Knowledge>External forces and business performance
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Statutory accounting; Life Insurance>Reserves - Life Insurance
  • Accounting Issues For Insurance Companies
    Accounting Issues For Insurance Companies This session from the 1983 SOA Vancouver Meeting discusses GAAP topics including purchase accounting, UL, deferred acquisition costs and others. The ...

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    • Authors: Grace V Dillingham, Douglas A Eckley, Glen Gammill, Norman E Hill, Clark Ramsey, Neal N Stanley
    • Date: May 1983
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting
  • Debate On The Role Of The Valuation Actuary
    Debate On The Role Of The Valuation Actuary Presented at May 1985 Spring Meeting. This session debates the following resolution - resolved: the actuary should be required to express an opinion ...

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    • Authors: Robin B Leckie, R Stephen Radcliffe, Jeffrey Schlinsog, Robert Shapiro, Tim Jenkins
    • Date: May 1985
    • Competency: Professional Values>Public interest representation
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting>Statutory accounting
  • Has The National Association Of Insurance Commissioners 'NAIC' Annual Statement Blank Outlived Its Usefulness?
    Has The National Association Of Insurance Commissioners 'NAIC' Annual Statement Blank Outlived Its Usefulness? Presented at May 1985 Spring Meeting. This session discussed: Role ...

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    • Authors: Angelica Michail, Anthony F Crocker, Hugh J McFarland, John O Montgomery, Gary K Ransom, Walter Rugland, William J Schreiner, Richard H Snader, William D Ward
    • Date: May 1985
    • Competency: External Forces & Industry Knowledge>External forces and business performance
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting>Statutory accounting
  • Disability Insurance 'DI' Reserving: Tips and Techniques
    Disability Insurance 'DI' Reserving: Tips and Techniques Presented at June 1996 Spring Meeting. Presents tips, techniques, and models for Disabled Life Reserve and incurred but ...

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    • Authors: Paul D Hitchcox, Timothy W Knott
    • Date: Jun 1996
    • Competency: Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting>Statutory accounting; Health & Disability>Disability insurance