Description: This session from the 1995 SOA New York City Meeting discusses Financial Accounting Standard FAS 115, a company's FLUX score and how it is calculated, the valuation actuary, how to manage off-balance-sheet assets, and how to manage risk-based capital RBC. From the Record of the Society of Actuaries, Vol. 21, No. 2.

Description: After providing some preliminary Investment Section information, panelists discuss FASB issues – primarily, the derivatives-in-hedging project. From the 1997 Record of Society of Actuaries, Vol. 23, No. 3.

Description: This article is aimed to cover the following: 1) Provides an assessment of income volatility under Long Duration Targeted Improvements (LDTI) for several key types of long duration contracts along with select illustrations, and compares against those under current GAAP, 2) Discuss areas where accounting policies or methodologies can influence income volatility, and 3) Show how a company's management reporting can be adapted to help explain income variances under LDTI.

Description: This session from the 1995 SOA New Orleans Meeting discusses FAS 107, FAS 115, market value of liabilities, the impact of changing interest rates, and statutory issues, including market-value-adjusted products. From the Record of the Society of Actuaries, Vol. 21, No. 1.

Description: This meeting session, which occurred at the June 1980 SOA meeting in San Deigo, covered issues related to Financial Accounting Standards Board FASB disclosure, accounting and reporting for pension plans. From Record of Society of Actuaries, Vol. 6, No. 3.

Description: This session from the 1984 SOA Salt Lake City Meeting focuses on the FASB Discussion Memorandum regarding the accounting of pension and other post-employment benefits. It includes an update on any FASB action and then considers the responsibilities of accountants, plan sponsors and actuaries.

Description: Discusses the top concerns of U.S. insurers regarding the recent IASB Exposure Draft entitled Insurance Contracts and the FASB Exposure Draft entitled Preliminary Views on Insurance Contracts.

Description: This article reviews the developments with the Financial Accounting Standards Board, FASB, and the International Accounting Standards Board, IASB, in the third quarter of 2011. Issues discussed include disclosures and risk adjustment for reserves and insurance liabilities including objective and confidence level disclosure and techniques and inputs.

Description: An update on the SOA's financial reporting research projects.

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.