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International Accounting Standards Debate
International Accounting Standards Debate This session from the 2003 SOA Orlando Meeting covers an update on IASB developments related to international accounting standards for insurance, fair ...- Authors: Mark Freedman, Sam Gutterman, David Sandberg, Tricia O'Malley
- Date: Oct 2003
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>International Accounting Standards Board [IASB]
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Ethics in Financial Reporting
Ethics in Financial Reporting This session from the 2003 SOA Orlando Meeting focuses on the actuary's role and responsibility in the financial reporting process. It covers peer-review ...- Authors: Neville Henderson, Josephine A Robinson, Darryl Wagner
- Date: Oct 2003
- Competency: Professional Values>Ethical standards
- Publication Name: Record of the Society of Actuaries
- Topics: Actuarial Profession>Ethics; Actuarial Profession>Standards of practice; Financial Reporting & Accounting; Public Policy
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Session 55 - PBR Implementation: Lessons Learned
Session 55 - PBR Implementation: Lessons Learned This session will cover lessons learned during the course of implementing PBR by the panelists. It will focus on areas that were difficult to ...- Authors: Dayuan Mao, Carrie Kelley
- Date: Aug 2019
- Competency: Technical Skills & Analytical Problem Solving
- Topics: Financial Reporting & Accounting>Statutory accounting; Life Insurance>Reserves - Life Insurance
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Session 063: Global Pension Accounting: Comparison and Critical Review
Session 063: Global Pension Accounting: Comparison and Critical Review Pension accounting standards continue to evolve across the globe with objectives, methods and assumptions varying, sometimes ...- Authors: Cindy Fraterrigo, Timothy Geddes, Brienne Wyllie
- Date: Jan 2020
- Competency: External Forces & Industry Knowledge
- Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Pensions & Retirement; Pensions & Retirement>Pension accounting
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Non-Variable Annuity PBR and Statutory Reserving Updates
Non-Variable Annuity PBR and Statutory Reserving Updates The American Academy of Actuaries will present on current initiatives that impact the U.S. statutory reserving methodology for ...- Authors: Christopher Conrad, Jason Kehrberg, John Miller
- Date: Aug 2020
- Competency: External Forces & Industry Knowledge
- Topics: Annuities; Annuities>Reserves - Annuities; Financial Reporting & Accounting; Financial Reporting & Accounting>Statutory accounting
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Reserve Strengthening
Reserve Strengthening Discusses the reasons for changing emphasis on reserve strengthening programs and looks at methods adopted to emphasize the reserve character of undistributed surplus.- Authors: Society of Actuaries
- Date: Jun 1952
- Competency: External Forces & Industry Knowledge>Internal forces and business performance
- Publication Name: Transactions of the SOA
- Topics: Annuities>Reserves - Annuities; Financial Reporting & Accounting>Statutory accounting; Life Insurance>Reserves - Life Insurance
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Auditing Of Life Insurance Companies
Auditing Of Life Insurance Companies Presented at June 1986 Spring Meeting. This session discussion is about current developments in the United States and Canada, wording of opinions and ...- Authors: Kriss Cloninger, Howard L Robinson, William Schnaer
- Date: Jun 1986
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]
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FAS Nos. 87 And 88
FAS Nos. 87 And 88 This session discussion is about the Financial Accounting Standard FAS 87 and FAS 88 for pension accounting and mergers and acquisitions, including requirements for fiscal ...- Authors: Elinor V Bowman, Scott B Gildner, Joseph W Kelly, D Gerald Searfoss
- Date: Oct 1989
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Pensions & Retirement>Pension accounting
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Standard Valuation Law
Standard Valuation Law This session at the SOA 1990 Hartford Spring Meeting is about proposed revisions of the Standard Valuation Law. The changes from the insurance company and regulator ...- Authors: Robert J Callahan, Frank S Irish, Application Administrator, Donald R Sondergeld
- Date: Apr 1990
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Statutory accounting
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Session 007: Medicare Part D Accruals: Modeling and Financial Considerations
Session 007: Medicare Part D Accruals: Modeling and Financial Considerations After the bid process, desk review, rebate reallocation, an “enjoyable” audit, and open enrollment; the Medicare plan ...- Authors: Samuel Bennett, Adrian L Clark, Jonathan Hendrickson
- Date: May 2019
- Competency: Technical Skills & Analytical Problem Solving
- Topics: Financial Reporting & Accounting>Statutory accounting; Health & Disability>Health insurance