Description: This paper outlines how derivation of many balance sheet items can be improved both at the year end and at interim shipment dates by a company which utilizes data processing equipment. From Transactions of Society of Actuaries 1958, Vol. 10, No. 28.

Description: Presented at May 1996 Spring Meeting. The investment environment has undergone significant change over the last several years through the introduction of many sophisticated investment vehicles. This session provides an update on current challenges encountered by life insurance companies in accounting for this new array of investments. Among the issues covered will be accounting for derivatives, mortgage-backed securities, and other hedging vehicles. The session also includes some of the system and projection modeling challenges encountered as a by-product of investment in these vehicles.

Description: This session at the SOA 1998 Maui I Spring Meeting looks at how the insurance industry is consolidating and converging with other financial institutions from the viewpoint of Wall Street and banking. Also, panelists discuss how to analyze an insurance company and/or a product line within the company using public information.

Description: Three industry actuarial experts respond to pre-submitted and from-audience questions regarding the future of the valuation actuary, and statutory and GAAP accounting issues. Session 30OF of the 2005 Valuation Actuary Symposium.

Description: Panelists at this session of the SOA 1998 Maui I Spring Meeting discuss a proposed American Academy of Actuaries Life and Health Actuarial Task Force study of current valuation methods applicable to life insurance, annuities, and health insurance. As a result of new products, such as equity indexed annuities, the current formula driven reserving system is in need of basic change.

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.

Description: This session at the SOA 2003 Washington, DC Spring Meeting focuses on the process for identifying and resolving significant differences of opinion on assumption levels between pricing and financial actuarial areas of a company. Developing a consistent view of a company's financial picture is discussed.

Description: This session at the 1998 Valuation Actuary Symposium looks at how companies can use the cash-flow testing structure for additional analysis and be more useful to the managment of the company. The concept of transfer pricing within a life company is explained.

Description: This 1978 session discussed actuarial certifications and opinions rendered with emphasis on i. The who, what, how and by whom, and 2. Underlying methods, principles, practices and so forth and the disclosure thereof. From Record of Society of Actuaries, Vol. 4, No. 1.

Description: 1993 SOA Annual Meeting, New York. This session covered the waterfront in financial reporting in the United States and Canada: SEC/FASB, NAIC, IRS, Office of the Superintendent of Financial Institutions.