Description: This table of contents from the Record Vol. 17, No. 4B, is a partial listing of sessions form the Annual Meeting of the Society of Actuaries, held October 20-23, 1991 in Toronto. The rest of the sessions are in the Record Vol. 17, No. 4A.

Description: This table of contents from the Record Vol. 17, No. 4A, is a partial listing of sessions form the Annual Meeting of the Society of Actuaries, held October 20-23, 1991 in Toronto. The rest of the sessions are in the Record Vol. 17, No. 4B.

Description: This session will start with an overview of why this is important along with a number of practical ways to achieve the objective. Topics covered in this talk include what has been done on the issue so far (e.g. Solvency II, IFRS, U.S. GAAP, PBR) and new and practical ideas in the goldilocks’ zone (i.e. that are neither too simple nor too complicated).

Description: Presentation for Session 57.

Description: This presentation is an open forum, session number 45OF, from the 2002 Valuation Actuary Symposium, held September 19-20 in Lake Buena Vista, FL. The panelists provide an opportunity for participants’ questions to be addressed, including questions submitted in advance, on any valuation symposium issue, including financial reporting, valuation, and tax topics.

Description: Table of contents from Vol. 17, No. 1. New Orleans Meeting of the Society of Actuaries, held April 18-19, 1991.

Description: This table of contents from the Record Vol. 17, No. 3A, is a partial listing of sessions form the Colorado Springs Meeting of the Society of Actuaries, held June 3-5, 1991. The rest of the sessions are in the Record Vol. 17, No. 3B.

Description: Pension accounting standards continue to evolve across the globe with objectives, methods and assumptions varying, sometimes substantially, from one jurisdiction to the next. The presenters will compare the primary global pension accounting standards (US GAAP and IFRS), review recent developments and address whether or not the current standards adequately serve stakeholders such as plan participants, investors, management and regulators.

Description: This table of contents from the Record Vol. 17, No. 3B, is a partial listing of sessions form the Colorado Springs Meeting of the Society of Actuaries, held June 3-5, 1991. The rest of the sessions are in the Record Vol. 17, No. 3A.

Description: Risk management techniques such as stress testing and setting capital targets are fairly well established for life insurers; however, the implementation of these techniques can vary considerably. A fundamental question is how to manage multiple valuation perspectives, and the list of possibilities keeps growing. Companies can potentially consider some or all of the following: U.S. reporting measures (Stat, GAAP), internal measures (EV, VNB, economic capital), international reporting measures (IFRS), rating agency models or other developing standards (ICS, NAIC group capital). This session will begin with a quick overview of the defining characteristics of different valuation frameworks. We will then provide more focused and practical considerations for managing risk and capital under different frameworks, using specific examples to highlight key trade offs.