Description: 1993 SOA Annual Meeting, New York. This session is about the various FASB statements with which the retirement benefit actuary must deal. Emphasis was on current developments. Topics included: 1. What the FASB is all about and what its objectives have been in issuing accounting standards that deal with various employee benefit plans. 2. The practical realities of dealing with clients and some of the problems that exist in dealing with these FASB statements. 3. The utilization and implementation of these FASB statements.

Description: This session from the 1993 Valuation Actuary Symposium covers emerging GAAP issues including market value accounting and the impact on the company, management information, FAS 97, FAS 115, FAS 107 and FAS 114, recent development in GAAP for mutuals, cash flow testing for reviewing GAAP reserve adequacy and purchase accounting.

Description: This session discussion is an overview of pension issues and recent developments for the non-pension actuary, TRA 86, regulatory developments, FASB and plan design issues. From Record of the Society of Actuaries Vol. 14, No. .

Description: This session from the 1984 SOA Toronto discusses the Deficit Reduction Act of 1984 - DEFRA, FASB proposals and the Retirement Equity Act of 1984 - REA. From Record of the Society of Actuaries Vol. 10, No. 4A in Toronto

Description: From a session at the 2002 Valuation Actuary Symposium, held in Lake Buena Vista, Florida, September 19–20, 2002 This open forum addresses current issues of interest to actuaries in the application of U.S. GAAP. Topics discussed include demutualization issues, draft standards of practice regarding nontraditional long-duration contracts, guaranteed minimum death benefits/living benefits, sales inducements, separate accounts, business combinations and FAS 141/142 and policy conversions and exchanges. Discussion included theoretical and practical aspects.

Description: Discusses the then-current Federal Accounting Standards Board [FASB] proposal designed for universal life [UL] and other life products not covered by FASB 60. Includes examples with UL contracts. From the 1987 Record of Society of Actuaries, Vol. 13, No. 3.

Description: This panel discussion session examines the accounting and financial reporting for pension plans and other post retirement benefits.

Description: This panel discussion was presented at the 1980 SOA Spring Meeting in Minneapolis. Discussions included Pension Plan issues related to Financial Accounting Standards Board FASB disclosure, accounting and reporting. FAS 35 And FAS 36 were discussed in detail. From Record of Society of Actuaries, Vol. 6, No. 2.

Description: This session from the 2005 SOA Spring Meeting discusses SOP 03-1, DAC on internal replacements and Sarbanes-Oxley - SOX Section 404. From the Record of the Society of Actuaries, Vol. 31, No. 1. Session 70F

Description: Presented at May 2002 Spring Meeting. The Financial Accounting Standards Board 'FASB' introduced two pronouncements during 2001 that materially change the way in which companies account for purchase transactions, both retroactively and prospectively.