Description: Presented at May 1985 Spring Meeting. This session discussed: Applicable American Academy of Actuaries financial reporting recommendations, Techniques used in establishing margins, Appropriate margins under internal replacement programs, GAAP earnings impact of various methods for establishing margins for adverse deviation, Special considerations for interest-sensitive and lapse-sensitive products.

Description: Presented at May 1985 Spring Meeting. This session discussed: Overview of current activities, Evaluating accounting alternatives, Accounting for participating business, Differences in management reporting and GAAP reporting.

Description: Panelists at this session of the SOA 1995 Vancouver Spring Meeting discuss implementing GAAP for health products with emphasis on differences with life insurance. Current efforts of mutual companies to implement GAAP is also discussed.

Description: The NAIC has adopted revisions on Actuarial Guidelines 43 and C3 Phase II for Variable Annuities ("NAIC VA Reform"), effective January 1, 2020. The panel of presenters will provide background and overview of the Reform, and discuss detailed aspects of the new CTE Amount, Standard Projection and Withdrawal Delay Cohort Method. The panelists will share implementation considerations and the Reform's implications to hedging.

Description: This teaching session at the 2004 Valuation Actuary Symposium covers the practical aspects of implementing GAAP reserves and sales inducements under Statement of Position 03-1 on Accounting and Reporting by Insurance Enterprises for Certain Nontraditional Long-Duration Contracts and for Separate Accounts.

Description: As of 2019, most companies have defined a model steward role. However, this role is defined differently across the industry and the people in this role face a variety of challenges. The expert panel will share background, war stories and best practices from their years of experience in the role.

Description: The presenters at this session will provide an overview of recent developments in statutory valuation, U.S . GAAP and regulatory capital issues pertaining to life and annuity products as well as IFRS and the global insurance capital standard.

Description: This meeting session, which occurred at the June 1980 SOA meeting in San Deigo, covered issues related to Financial Accounting Standards Board FASB disclosure, accounting and reporting for pension plans. From Record of Society of Actuaries, Vol. 6, No. 3.

Description: This 1981 session concerned public issues that involve both actuaries and accountants, such as pension plan funding and reporting, GAAP for mutual life companies and independence in auditing. From Record of Society of Actuaries, Vol. 7, No. 2.

Description: Presented at May 2002 Spring Meeting. This session covers the current status of FAS 133 and extensions such as the proposed statement of position on accounting and reporting by insurance enterprises for certain nontraditional, long-duration contracts and for separate accounts.