Description: This article will focus on introducing where IFRS17 differs from US GAAP conceptually, and key aspects of this paradigm shift from actuaries’ perspective.

Description: Structured Indexed Annuity is a new product that entered the U.S. market in 2013. With features from both Variable Annuities and Fixed Annuities, it has gained popularity and increased market share since its introduction. The information shared in this session is intended to 'demystify' the product, provide an overview of product features and reserving considerations, and meet the needs of actuaries focused on annuity product development and reserve valuation.

Description: The Proposed Accounting Standards Update was exposed on September 29, 2016 with the comment period ending on December 15, 2016.

Description: Article from The Actuary, June 1971 – volume 5 - Issue 6 answers the question- What are adjusted earnings?

Description: The article discusses practical PGAAP issues under China GAAP, e.g. product classification, unbundling, acquisition expense allocation, VOBA grouping.

Description: This session discussion is about FAS 96, the timing and measurement of the deferred tax effects, alternative minimum tax considerations, worksheets versus models, small company effective tax rate, consolidation returns and incorporating future tax strategies. From Record of the Society of Actuaries Vol. 15, No. 2.

Description: An analysis of how to compute the variance of the present value of future annuity payments as a component of assessing the mortality component of the provision for adverse deviation in the computation of GAAP reserves.

Description: Single spreadsheet for slides 21, 23, and 24 of the presentation for Session #6, SOP 05, Internal Replacement Transactions, Initial DAC Projection, presented at the 2007 Advanced GAAP Seminar in New York, NY.