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Market-Value Accounting
Market-Value Accounting This session from the 1995 SOA New York City Meeting discusses Financial Accounting ... environment and fair value of liabilities. From the Record of the Society of Actuaries, Vol. 21, No. 2 ...- Authors: Stephen M Batza, S Michael McLaughlin
- Date: May 1995
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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Generally Accepted Accounting Principles [GAAP] for New Generation Products
Principles [GAAP] for New Generation Products Discusses the then-current Federal Accounting Standards Board [FASB] ... Includes examples with UL contracts. From the 1987 Record of Society of Actuaries, Vol. 13, No. 3. Accounting ...- Authors: Kevin A Marti, James Milholland, Mark Evans
- Date: May 1987
- Competency: Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]
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Current Development In GAAP
This panel discussion, which occurred at the May 1982 Society of Actuaries meeting in Colorado Springs, ... Principles- GAAP. The discussion included: FASB reformulation of audit guide, treatment of single premium ...- Authors: David N Becker, Charles Carroll, Kriss Cloninger, Michael Eckman, Burton Jay, Theodore J Newton, H Ray Eanes
- Date: May 1982
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting; Reinsurance>Financial reporting for reinsurance
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Generally Accepted Accounting Principles GAAP for Mutuals
Accounting Principles GAAP for Mutuals This session from the 1995 SOA New York City Meeting presents GAAP for ... mutual life insurance companies including the implications of FASB issued Financial Interpretation 40, ...- Authors: J Duran, Phillip J Grigg, Thomas G Kabele, P Ware
- Date: May 1995
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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Introduction and Overview - 1999 Valuation Actuary Symposium
provided a brief overview of a variety of financial reporting topics most of which were discussed in more ... Annuity valuation;Life valuation;National Association of Insurance Commissioners=NAIC;Risk-based capital=RBC; ...- Authors: J Duran, Charles D Friedstat, Stephen Preston
- Date: Sep 1999
- Competency: External Forces & Industry Knowledge
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Public Policy
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Session 34 - Role of ERM in Large Transformations e.g., Actuarial Mordernization, FASB LDTI implementation etc
Session 34 - Role of ERM in Large Transformations e.g., Actuarial Mordernization, FASB LDTI implementation ... will determine the role of risk function in evaluating operational risks associated with the implementation ...- Authors: Timothy S. Bischof, Kally A. Marks, Aly Wazir Moosa ASA, Dana N. Hunt
- Date: Sep 2019
- Competency: Results-Oriented Solutions
- Topics: Enterprise Risk Management; Enterprise Risk Management>Strategic risks; Financial Reporting & Accounting; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]
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FASB Update
FASB Update After providing some preliminary Investment Section information, panelists discuss ... issues – primarily, the derivatives-in-hedging project. From the 1997 Record of Society of Actuaries, Vol ...- Authors: Judy L Strachan, Wayne S Upton, Prakash A Shimpi
- Date: Oct 1997
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]
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Understanding Generally Accepted Accounting Principles [GAAP] and Statutory Profitability
collateralized mortgage obligations [CMOs], [3] the emergence of earnings under FAS 60 and FAS 97 products ... Session 10 of the 1992 Valuation Actuary Symposium. Collateralized debt obligation=CDO;Market value of lia ...- Authors: Randall Boushek, John W Brumbach, Paul S Graham, Craig R Raymond
- Date: Jan 1992
- Competency: Technical Skills & Analytical Problem Solving
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting
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GAAP Issues
GAAP Issues From a session at the 2002 Valuation Actuary Symposium, held in Lake Buena Vista, Florida ... forum addresses current issues of interest to actuaries in the application of U.S. GAAP. Topics discussed ...- Authors: Robert Flannery, John O Esch, Scott E Wright
- Date: Sep 2002
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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SFAS 97
97 which is fundamentally focused on the gross profit stream of products like universal life and deferred ... view to tracking and verification. 2. Level of detail and differentiation between products and cells ...- Authors: Bruce Darling, Marvin Ehly, Edward John Mullen, Craig Reynolds, Howard L Rosen
- Date: May 1993
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]