Description: This article examines employee stock option ESO cost accounting, the characteristics of ESO schemes, the requirements and recommendation of FAS 123R and SAB 107. It also explains why the lattice model is probably the best approach to measuring the cost of stock option grants.

Description: Article from The Actuary, March 1983, volume no. 17, issue no. 3. As was clear from William W. Truckle's paper reviewed in our April 1982 issue, North American actuaries aren't the only ones puzzling over the curriculum questions aired elsewhere in this issue. We are grateful for Mr. Carroll's permission to print excerpts from his discussion of Mr. Truckle's paper, and parts of his reply to an enquiry that we sent him. In particular, the author is in favor of adding more about advanced statistical methods to the curriculum and explaining how this fits in with the actuarial subjects that have been traditionally taught.

Description: Article from The Actuary, December 1983, volume no. 17, issue no. 10, that is an editorial written by the editor of The Actuary that highlights that in recent years many U.K. insurance companies have moved away from London so that now there are perhaps three times as many major insurance centres as before World War II. This has given rise to substantial congregations of actuaries and actuarial students elsewhere than in London, Edinburgh, Manchester, Norwich and other longtime insurance cities. This editor had the pleasure of visiting these newer groups as well as to the Student's Societies in London and Edinbrugh.

Description: Column discussing recent events at and around the SOA.

Description: April/May 2011 Volume 8 Number 2 Bi-Monthly membership benefit magazine.

Description: This article discusses international proposals for accounting reform that would establish a global common measurement approach for the large majority of life insurance and annuity products.

Description: This article discusses three ways the SOA is strengthening the educational system: redesigning professional development, offering all fellowship exams twice a year, and offering a restructured CERA pathway.

Description: In this article about professional development, the new competency network is descibed and and emerging job opportunities in health care analytics are discussed.

Description: Column describing the SOA’s recent efforts in international outreach.

Description: This article summarizes a survey on career satisfaction and advancement conducted last fall via FutureRisk.org. The survey asked actuaries about topics ranging from their current job situation, employer and professional aspirations to job satisfaction, career advancement activities and training received via various resources.