Description: The session from the 2003 SOA Orlando Meeting analyzes statutory and GAAP financial statements, including internal rate of return IRR, return on equity ROE, embedded value, source of earnings analysis, actual versus forecast and trend analysis. From the Record of the Society of Actuaries, Volume 29, No. 3.

Description: Discusses 1987 changes for the National Association of Insurance Commissioners [NAIC] Blank, NAIC activities, issues important for Canadian actuaries, update on the Valuation Actuary movement, and a brief update on progress by the Financial Accounting Standards Board [FASB]. From the 1987 Record of Society of Actuaries Vol. 13, No. 4A.

Description: This session discussion is about the state of the art for the valuation actuary and the technical developments have occurred that will be useful to valuation actuaries. From Record of the Society of Actuaries Vol. 15, No. 2.

Description: This session discussion is about source of profit analysis for management information, scope of SOP analysis, applications and comparisons to other financial measures. From Record of the Society of Actuaries Vol. 15, No. 2.

Description: This session discussion is about the update on revision of standard valuation law and MSVR, Actuarial Standards Board, NAIC, FASB, Emerging Issues Task Force, AICPA and COVARA. From Record of the Society of Actuaries Vol. 15, No. 3A.

Description: This session at the SOA 1990 Hartford Spring Meeting presents and overview of financial reporting concepts and issues in the U.K., Spain, and the Far East.

Description: These discussions at the 1967 New York and New Orleans Regional Meetings are about methods of allocating investment income using the investment year method and the treatment of unrealized capital gains.

Description: This is a discussion about the United States Federal Income Tax. From Transactions of Society of Actuaries 1969, Vol. 21. Pt. 2, No. 59

Description: This session from the 1995 SOA Vancouver Meeting covers the impact on insurance companies from rating, the different rating agencies, the varying processes and information used by the rating agencies and criticism of rating agencies. It also covers information from A.M. Best. From the Record of the Society of Actuaries, Vol. 21, No. 3b.

Description: 2003 Valuation Actuary Symposium, San Diego, CA. This session covered the practical aspects of implementing the Statement of Position on accounting and reporting by insurance enterprises for certain nontraditional long-duration contracts and for separate accounts. Specific items include SA reporting, multiple account value products, guaranteed minimum death and living benefit reserves and sales inducements