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  • Risk-Based Capital
    Risk-Based Capital 1993 SOA Spring Meeting, San Diego. This session is about risk-based capital, NAIC activities, and how Blue Cross/Blue Shield's initiatives intertwine with the model ...

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    • Authors: Darrell Knapp, Karl Madrecki, James N Roberts
    • Date: Apr 1993
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting>Statutory accounting
  • Understanding Generally Accepted Accounting Principles [GAAP] and Statutory Profitability
    Understanding Generally Accepted Accounting Principles [GAAP] and Statutory Profitability Presenters discuss: [1] market-value accounting, [2] accounting for mortgage-backed securities [MBSs] ...

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    • 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
  • Life Valuation Issues XXX/Regulation 147
    Life Valuation Issues XXX/Regulation 147 Presented at September 1995 Valuation Actuary Symposium. This presentation will cover differences in Regulation XXX and Regulation 147, possible new ...

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    • Date: Sep 1995
    • Competency: External Forces & Industry Knowledge>Actuarial theory in business context
    • Topics: Financial Reporting & Accounting>Statutory accounting; Life Insurance>Reserves - Life Insurance
  • Health Risk Based Capital
    Health Risk Based Capital This session at the 1997 Valuation Actuary Symposium discusses the history and current isses with Risk Based Capital as it applies to health insurance. Group health ...

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    • Authors: William C Weller, Donna C Novak
    • Date: Sep 1997
    • Competency: Technical Skills & Analytical Problem Solving
    • Topics: Financial Reporting & Accounting>Statutory accounting
  • Proposed Changes to the Statutory Risk-Based Capital Requirements
    Proposed Changes to the Statutory Risk-Based Capital Requirements Panelists provide an overview of risk-based capital requirements. Also discussed are shortcomings and proposed changes currently ...

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    • Authors: Robert A Brown, Joseph Dunn, Larry M Gorski, Cande Olsen
    • Date: Oct 1998
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting>Statutory accounting
  • Status of the Valuation Actuary in the United States
    Status of the Valuation Actuary in the United States 1987 Valuation Actuary Symposium. This session addressed the task of designing a new NAIC model valuation law embracing the valuation ...

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    • Authors: Burton Jay, Edward Silins, Robert Stein
    • Date: Jan 1987
    • Competency: Technical Skills & Analytical Problem Solving
    • Topics: Actuarial Profession; Financial Reporting & Accounting>Statutory accounting
  • ACLI Update Column
    ACLI Update Column Update on accounting and capital/RBC issues subsequent to tax reform. Accounting standards;American Academy of Actuaries=AAA;Tax accounting;Taxes=Taxation;Risk-based ...

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    • Authors: Regina Y Rose, Mandana Parsazad, Paul S Graham, Pete Bautz
    • Date: Jun 2018
    • Competency: External Forces & Industry Knowledge>Actuarial theory in business context; External Forces & Industry Knowledge>External forces and business performance; Professional Values>Practice expertise
    • Publication Name: Taxing Times
    • Topics: Finance & Investments>Capital management - Finance & Investments; Finance & Investments>Risk measurement - Finance & Investments; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting; Financial Reporting & Accounting>Tax accounting
  • Where Have All The Earnings Gone?
    Where Have All The Earnings Gone? This article discusses the impact on the financial statements of changing from Statutory Accounting to GAAP Accounting and the under-reporting of long-term ...

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    • Authors: George L Hogeman
    • Date: Feb 1974
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Actuary Magazine
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting
  • General
    General General discussion session which included the following topics: A. Non-medical limits B. Deficiency reserves for individual life insurance Life reserves;Underwriting; 1176 6/ ...

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    • Authors: Society of Actuaries, James M Woolery, Alfred L Buckman, Robert C Bailey, Application Administrator
    • Date: Jun 1953
    • Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Publication Name: Transactions of the SOA
    • Topics: Financial Reporting & Accounting>Statutory accounting; Life Insurance>Reserves - Life Insurance
  • Statutory Deferred Taxes
    Statutory Deferred Taxes Discussion of the establishment of deferred tax assets or liabilities under Statutory codification Asset valuation;Statutory accounting;Taxes=Taxation; 9185 5/1/2004 12: ...

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    • Authors: Edward Robbins
    • Date: May 2004
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Statutory accounting