Description: This 1977 panel discussion examined evolution of accounting standards and current developments. Topics discussed included: 1. FASB'S effort to establish a framework for financial accounting and reporting 2. Implications of the conceptual framework project with respect to insurance companies 3. Implications of the conceptual framework project as it relates to actuarial principles

Description: From the Record 1977 Vol. 3, No. 1, this presentation is from a concurrent session at the Society of Actuaries 1977 Regional Meeting, held in Atlanta March 31-April 1. The presenters discuss various measures of financial results, including net income and surplus, and explore treatment of federal income tax, investment income, expenses, and generally accepted accounting principles, ‘GAAP.’ Planning, projecting, monitoring, and effective use of financial measurements are discussed.

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: 1993 SOA Meeting, Quebec. This session addressed FASB activities, American Academy of Actuaries response, and alternative approaches to fair value reporting. Topics covered: 1. The new FASB pronouncement, SFAS 115, Accounting for Certain Investments in Debt and Equity Securities. 2. Activities of the American Academy of Actuaries' COLIFR subcommittee on FASB and AICPA issues. 3. General principles in the area of fair-value accounting. 4. Potential methods for evaluating liabilities on a fair-value basis. 5. Developments in the area of fair-value accounting.

Description: Article from The Actuary, October 1985 – Volume No. 19, Issue No. 8 that is an editorial on the society and change.

Description: This session from the 1981 SOA Spring Meeting focuses on the impact of inflation, economic and social issues on financial reporting, insolvency within the financial security industry, changes in financial reporting and life insurance valuation in the current economic environment. From Record of Society of Actuaries, Vol. 7, No. 2.

Description: Presented at October 1996 Annual Meeting. Using case studies, representatives of various actuarial boards and committees discuss examples of how an actuary can run afoul of actuarial standards and what happens when he or she does.

Description: This session discussion is about Financial reporting overview and profit center reporting. From the 1987 Record of Society of Actuaries, Vol. 13, No. 4A.

Description: This session from the 1995 SOA Boston Meeting presents a discussion of actuarial qualification standards, standards of practice SOP, the Code of Professional Conduct and the Actuarial Board for Counseling and Discipline - ABCD. From the Record of the Society of Actuaries, Vol. 21. No. 4b.

Description: This session from the 1995 SOA Boston Meeting covers the challenges faced by senior executives in managing all of the various groups including policyholders, shareholders, rating agencies, regulators, agents and employees of an insurance organization. From the Record of the Society of Actuaries, Vol. 21, No. 4b.