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2009 Asian International Financial Reporting Seminars
previous U.S. GAAP emphasis to Interna- tional Financial Reporting Standards (IFRS) combined with U.S. GAAP ... introduction to U.S. GAAP and how it can be applied right now to companies reporting under U.S. GAAP and/or ...- Authors: J Duran, William R Horbatt, Michael J Lockerman, Darryl Wagner
- Date: Dec 2009
- Competency: External Forces & Industry Knowledge
- Publication Name: International News
- Topics: Financial Reporting & Accounting
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Primer on Investment-Related Regulatory Approaches for Banking versus Insurance Industries
Industries The Society of Actuaries Research Institute’s Committee on Finance Research (CFR) and Investment ... mind, the Society of Actuaries Research Institute’s Committee on Finance Research (CFR) and Investment ...- Date: Sep 2023
- Competency: External Forces & Industry Knowledge
- Topics: Financial Reporting & Accounting
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Current Topics In Financial Reporting
contracts, deferred annuities and other deposit-type annuity business. There will be additional lines for Page ... contract. It must provide insurance protection, a mortality benefit, for an extended period as long as the ...- Authors: Wayne Kauth, Mark Sever, Kihong Sung, Anthony John Tokarz, James D Wallace
- 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
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Addendum to Accounting for Ceded Reinsurance Under LDTI—Constraints
When there is a type 2 loss, the original article’s capping of nNPR in the nLFPBt formula overstates the ... greater than one. The added complexity in this formula’s NPR multiplier corrects this error. To measure direct ...- Authors: Steven Malerich
- Date: Jun 2023
- Competency: Results-Oriented Solutions; Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Reinsurance; Reinsurance>Reserving - Reinsurance
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Life Insurance Reserves and the AICPA Exposure Draft on Auditing Accounting Estimates
DRAFT ON AUDITING ACCOUNTING ESTIMATES By Jonathan S. Carr Auditing accounting estimates is the main ... items have been considered - for example, extra mortality on term conversions. b. “Preparation of the ...- Authors: Jonathan S Carr
- Date: Jun 1987
- Competency: External Forces & Industry Knowledge
- Publication Name: The Actuary Magazine
- Topics: Financial Reporting & Accounting
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Responsibilities Of The Actuary For Communicating Sarbanes-Oxley Control: Effectiveness In Accordance With Actuarial Standards of Practice
Financial Reporter December 2004 – Issue 59 S ection 404 of the Sarbanes-Oxley Act of 2002 (SOX)requires ... Processes Falling within the Scope of Sarbanes-Oxley Table 1 shows a list of valuation processes and steps ...- Authors: Thomas R Auvinen
- Date: Dec 2004
- Competency: Communication; Communication>Difficult message delivery; External Forces & Industry Knowledge>External forces and business performance; Professional Values>Public interest representation; Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: The Financial Reporter
- Topics: Actuarial Profession>Standards of practice; Enterprise Risk Management>Governance; Financial Reporting & Accounting
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2022-audit-accounting-change
Internal audit (IA) projects typically focus on evaluating the ... risks and operational effectiveness of a company’s technological, regulatory/compliance, and/or financial ...- Authors: Society of Actuaries
- Date: Dec 2022
- Topics: Financial Reporting & Accounting; Health & Disability; Long-term Care
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2022-supplemental-health-ltc
The time has arrived for ASU 2018-12, otherwise known as Long-Duration Targeted Improvements ... this session, you will be able to: • Understand LDTI’s key impacts on long-duration health insurance products ...- Authors: Society of Actuaries
- Date: Dec 2022
- Topics: Experience Studies & Data; Financial Reporting & Accounting; Long-term Care
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2024 ValAct Meetings
2024 ValAct Meetings The Society of Actuaries will host two great events for the valuation ... Meeting September 17–19, bringing together the industry’s leading actuaries, analysts and professionals to network ...- Date: May 2024
- Competency: Communication; External Forces & Industry Knowledge; Professional Values; Strategic Insight and Integration
- Topics: Actuarial Profession; Financial Reporting & Accounting
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Public Disclosure of Retirement Plans
would certainly be a more reliable number - since mortality assumptions are considerably more accurate than ... Pensions and Other Postemployment Benefits. MR. TIMOTHY S. LUCAS: Thank you for inviting me to participate in ...- Authors: Application Administrator, Timothy S Lucas, Michael J Mahoney, Thomas D Sunila
- Date: May 1981
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting; Pensions & Retirement>Pension accounting