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  • Can Accounting Keep Up?
    requireall companies,not just insurancecompaniesand S&Ls, to use the amortized cost methodonly when there ... so, what we're really envisioning in Statement 115's application is that most entities, and I think most ...

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    • Authors: Paul H LeFevre, John Nigh, Peter A Minton, Bob Wilkins
    • Date: Jun 1993
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Record of the Society of Actuaries
    • Topics: Finance & Investments>Investments; Financial Reporting & Accounting
  • Current Financial Reporting Topics in the United States
    not have any permanent impairment. Recently many S&Ls, banks and insurance companies have been actively ... SEC. The first deals with Article 7 of Regulation S-X. Those of you who are involved with stock companies ...

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    • Authors: William Carroll, Arnold Dicke, Paul F Kolkman, James D Wallace
    • Date: Jun 1990
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Record of the Society of Actuaries
    • Topics: Actuarial Profession>Standards of practice; Financial Reporting & Accounting
  • Postretirement Benefits Other than Pensions
    Postretirement Benefits Other than Pensions This presentation discusses the proposed accounting ... transition date for it. MR. MAII..ANDER: Ok. MS. DIANE S. LUEDTKE: I have a question for Wayne. What are the ...

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    • Authors: Leon F Joyner, Martin Levenson, Stephen A Meskin, Wayne S Upton
    • Date: Oct 1990
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting
  • Accounting for Investments
    Accounting for Investments Presented at May 1996 Spring Meeting. The investment environment has ... variety of other indexes like Standard and Poor’s (S&P) 500 Index. That's basically what a derivative ...

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    • Authors: Douglas C Kolsrud, Cathy Engelbert, Arnold Brousell
    • Date: May 1996
    • Competency: Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Publication Name: Record of the Society of Actuaries
    • Topics: Finance & Investments>Derivatives; Financial Reporting & Accounting; Modeling & Statistical Methods>Asset modeling