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Ask the Experts
Ask the Experts From a session at the 2000 Valuation Actuary Symposium held in Washington DC, September 14-15, 2000 Addresses a variety of financial reporting issues of interest to the ...- Authors: David N Becker, Application Administrator, J Campbell, Martin Claire, Mark F Davis, John Di Joseph, George Harrison, Kerry Krantz, Daniel J McCarthy, James L McCallen, Benjamin George Peters, Michael Sparrow
- Date: Sep 2000
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting; Global Perspectives; Public Policy; Reinsurance>Financial reporting for reinsurance
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Session 62: Buzz Group Health Hot Topics! Let’s Buzz!
Session 62: Buzz Group Health Hot Topics! Let’s Buzz! Attendees will discuss and share their experiences regarding current and anticipated challenges with respect to health reserves. Attendees ...- Authors: Society of Actuaries, Ashlee Borcan, Jack Keck, Joseph Wurzburger, Joshua Chee
- Date: Aug 2017
- Competency: Technical Skills & Analytical Problem Solving
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting
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Accounting Change for Variable Annuities With Implications on Hedging
Accounting Change for Variable Annuities With Implications on Hedging This article describes changes to financial reporting for variable annuities under US GAAP, IFRS and Statutory regulations, ...- Authors: Bruce Rosner, Robert Frasca
- Date: Dec 2017
- Competency: External Forces & Industry Knowledge>Actuarial theory in business context
- Publication Name: The Financial Reporter
- Topics: Enterprise Risk Management>Risk measurement - ERM; Financial Reporting & Accounting>Fair value accounting; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Financial Reporting & Accounting>Statutory accounting
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Classification of Insurance Products According to GAAP for Mutuals
Classification of Insurance Products According to GAAP for Mutuals This paper addresses the classification of products according to their accounting standards: SFAS 60 for traditional products, ...- Authors: Joseph Sirote
- Date: Jan 1995
- Competency: External Forces & Industry Knowledge>External forces and business performance; External Forces & Industry Knowledge>General business skills
- Publication Name: Actuarial Research Clearing House
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting
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Trends In GAAP and Statutory Financial Statements
Trends In GAAP and Statutory Financial Statements This panel discussion, presented at the SOA's May 1976 Meeting in Houston, presented trends in GAAP and statuatory financial statements.- Authors: Stephen D Bickel, John H Biggs, Daniel Case, W H Odell
- Date: May 1976
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting
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Meeting the Needs for Financial Information
Meeting the Needs for Financial Information This session is about meeting the needs for financial information in managing an insurance company. Topics include: 1. What are management's ...- Authors: Bruce Darling, Michael E Mateja, R Stephen Radcliffe
- Date: Oct 1992
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Strategic Insight and Integration>Effective decision-making; Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting; Public Policy
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GI PD Opportunities Update
GI PD Opportunities Update The following is a listing of professional development (PD) opportunities with significant general insurance (GI) relevant content that were offered by the SOA in 2018 ...- Authors: Society of Actuaries
- Date: Dec 2018
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: General Insurance Insights
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Financial Reporting & Accounting>Statutory accounting; Financial Reporting & Accounting>Tax accounting; General Insurance (Property & Casualty)>Pricing/ratemaking - General Insurance; General Insurance (Property & Casualty)>Reserves - General Insurance
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New Actuarial Standards for Insurance Company Reporting in Canada
New Actuarial Standards for Insurance Company Reporting in Canada This 1978 presentation discusses the recommendation made by the Canadian Institute of Chartered Accountants to move to a GAAP ...- Authors: H Edward Harland, James D Lamb, Cecil G White, BRADLEY WAYNE BERGQUIST
- Date: Jun 1978
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting; Public Policy
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Trends In GAAP And Statutory Financial Statements
Trends In GAAP And Statutory Financial Statements This session is a discussion about 1 Actuarial certification of statutory statements, 2 GAAP for mutual companies, and 3 use of interest in ...- Authors: Clayton A Cardinal, Ellis D Flinn, Richard S Robertson, Paul E Sarnoff
- Date: Jun 1976
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting
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AVR/IMR/RBC/FAS 107 Implementation
AVR/IMR/RBC/FAS 107 Implementation 1993 SOA Annual Meeting, New York. This session is about FAS 107, FAS 115, RBC and AVR/IMR versus MSVR. Fair value accounting;Financial Accounting Standards ...- Authors: Application Administrator, Edward F McKernan, Frederick S Townsend, Linda V Atkins
- Date: Jan 1993
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting