Description: An Actuarial Analysis of FAS 133 Part 1 by Anson J. Glacy, Jr. from The Financial Reporter, February 2000, Issue No. 41.

Description: Discusses a joint project between the FASB and IASB to update the accounting standards for financial instruments.

Description: Feature article asking seven questions raised by the IASB’s and FASB’s recent changes to the insurance contracts accounting standard.

Description: This panel discussion is about portretirement benefits other than pensions. From the Record of the Society of Actuaries Vol. 17, No. 4A.

Description: This session from the 1995 New Orleans Meeting covers FASB/AICPA pronouncements concerning application of GAAP to mutual life insurance companies. Panelists will discuss practical issues, including materiality and use of approximations. From the Record of the Society of Actuaries, Vol. 21, No. 1.

Description: Deferred bonus policyholder dividend reserves arise because “the policyholders’ share of net income … that cannot be distributed to stockholders shall be excluded from stockholders’ equity” by establishing a reserve. This article provides background on local minimum policyholder participation practices in the US and Europe, presents relevant accounting issues and discuss the two different accounting interpretations and make a recommendation as to which the authors feel is most appropriate at this point in time.

Description: Release is imminent of the Financial Accounting Standards Board's tentative conclusions on its project, Employers' Accounting for Pensions and Other Post-employment Benefits. This article highlights the conclusions, open issues and implications of the project.

Description: Implementation of GAAP Targeted Improvements will impact data, reporting, resourcing and governance. This provides an ideal opportunity to rethink some of the data and reporting processes currently in place and how they can be improved to create effective and scalable solutions for the future. With the transition date already behind us for public companies and preparation in motion, we will share insights into how organizations have started to tackle implementing the GAAP Targeted Improvements. The presenters will share insights on data and process challenges and possible solutions, as well as a 'smart compliance' approach to comply with the most valuable aspects of compliance. Resourcing strategies for successful implementation will also be discussed.

Description: The Proposed Accounting Standards Update was exposed on September 29, 2016 with the comment period ending on December 15, 2016.

Description: This 1990 open forum discussion is about problems encountered in the application of FAS Statement 88 with respect to curtailments, settlements, measurement dates, data requirements, and the recognition of gains and losses. From the Record of the Society of Actuaries Vol. 16, No. 4B.