Description: Panel discussion about GAAP and FASB considerations, and statutory accounting issues. From the 1978 Record of Society of Actuaries, Vol. 4, No. 3.

Description: This is a discussion of the paper, A Practical Method of Forecasting a Life Insurance Company's Gross Operating Earnings for the Current Year by J. Barrett Walker. From Transactions of Society of Actuaries 1955, Vol. 7, No. 19.

Description: This session from the 1995 SOA Boston Meeting covers the strategic planning cycle: vision, mission, values, strategies, objectives, tactical plans, and resourcing. Discussion includes the annual planning cycle and day-to-day strategic behavior. From the Record of the Society of Actuaries, Vol. 21, No. 4b.

Description: 1996 Valuation Actuary Symposium. In this session on sources of earnings, the panelists discusses implementation of SOE reporting, use of SOE as a management tool, why having SOE reporting is particularly useful for international operations, and SOE reporting from a reinsurance perspective.

Description: 1997 Valuation Actuary Symposium, Session 3 looks at considerations in strengthening reserves as a result of cash flow testing results.

Description: From a teaching session at the 2000 Valuation Actuary Symposium held in Washington DC, September 14-15, 2000 Discussion of realistic liability models for use in asset adequacy analysis, asset/liability management, pricing/repricing, financial reporting, or other purposes.

Description: Pension accounting standards continue to evolve across the globe with objectives, methods and assumptions varying, sometimes substantially, from one jurisdiction to the next. The presenters will compare the primary global pension accounting standards (US GAAP and IFRS), review recent developments and address whether or not the current standards adequately serve stakeholders such as plan participants, investors, management and regulators.

Description: This panel discussion, presented at the SOA's May 1976 Meeting in Houston, presented information related to the philosophy and practice of investment income allocation. Topics inlcluded: investment income allocation for individual and group products, subdivision of investment income by line of business, new money rates applicability for individual and group products, investment considerations for pension, annuity and life insurance, and regulatory restraints. From Record of the Society of Actuaries 1976, Volume 2, No. 2.

Description: This session at the SOA 1990 Annual Meeting covers solvency requirements for life companies in the U.S., Canada, Mexico, Japan, U.K. and Europe.

Description: This presentation discusses the proposed accounting standard on postretirement benefits other than pensions. From Record of Society of Actuaries Vol. 16, No. 4B.