Description: This session discussion is about the update on revision of standard valuation law and MSVR, Actuarial Standards Board, NAIC, FASB, Emerging Issues Task Force, AICPA and COVARA. From Record of the Society of Actuaries Vol. 15, No. 3A.

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 paper presents a surplus-ratio goal that is appropriate for group accident and health insurance and discusses growth, the sources of gains and losses, ways to improve operating gain and tracking results against expectations. A discussion of the paper follows. From Transactions of Society of Actuaries 1977, Vol. 29.

Description: These discussions at the 1967 New York and New Orleans Regional Meetings are about methods of allocating investment income using the investment year method and the treatment of unrealized capital gains.

Description: An Update on International Accounting Standards for Insurance by Bruce Moore from The Financial Reporter, June 2000, Issue No. 42.

Description: Editorial highlighting outstanding articles in the Financial Reporter newsletter

Description: This article describes Solvency II, an overhaul of the European regulatory regime, and discusses the implications for reinsurers.

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: 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.