Description: From session 43TS at the Spring regional meeting of the Society of Actuaries held in Atlanta, Georgia, May 24-25, 1999 Presenters discuss the growing pressure, due to the globalization of commerce and industry, for a uniform set of worldwide accounting standards, and the form that these standard are likely to take.

Description: Presented at May 1985 Spring Meeting. This session discussed: Capital gains and losses accounting, Internal sales of investments among portfolios, Equity investment accounting, Internal stripping of securities, Internally manufactured puts and calls, Allocation of taxes and investment expenses among portfolios, Accounting systems needed.

Description: This panel discussion is from the 1991 Meeting of the Society of Actuaries, held May 16-17 in New York. The panelists, consisting of certified public accountants, discuss the objectives of the independent audit, the auditor’s report, independence issues, generally accepted auditing standards, ‘GAAS,’ the role of the American Institute of Certified Public Accountants, ‘AICPA,’ and the Insurance Companies Committee, “ICC,” and relationships with other bodies, including the Financial Accounting Standards Board, ‘FASB,’ the Securities and Exchange Commission, ‘SEC,’ and the Society of Actuaries/American Academy of Actuaries. Discussion from participants is included. From the Record of Society of Actuaries, Volume 17, No. 2.

Description: Panelists cover the following: • Requirements for filing an opinion on asset adequacy • Satisfying Actuarial Standards of Practice • Minimum requirement for examination of assets • Methods for performing asset adequacy analysis including cash flow testing • Examples of blocks of business and methods employed From the Record of the Society of Actuaries, Volume 27, No. 2, Session 35PD of the Totonto Spring Meeting.

Description: Presented at October 1996 Annual Meeting. Discusses the status and future impact of new and emerging issues in financial reporting and taxation.

Description: From the Record 1977 Vol. 3, No. 4, this presentation is from a concurrent session at the Society of Actuaries 1977 Annual Meeting, held in Boston October 24-26. In this session the panelists discuss earnings by line of business as defined by the statutory blank, as well as finer subdivisions within lines. In this discussion differences between statutory and shareholder reporting, and use of a “corporate” line of business are discussed. Methods to allocate federal income taxes and expenses, including philosophy with respect to sales overhead, are addressed.

Description: This session from the 2003 SOA Orlando Meeting provides an overview of how insurers, pension plans and other institutional investors measure and report manager performance, the benchmarks used and capital at risk CAR. From the Record of the Society of Actuaries, Volume 29, No. 3.

Description: This discussion focuses on actuarial reports to management. From Record of Society of Actuaries, Vol. 1, No. 1.

Description: This session at the SOA 1990 Hartford Spring Meeting is about asset segmentation, i.e. segmenting assets among lines of business or liabilities, and how this enhances asset/liability mangement.

Description: From a session at the Spring meeting of the Society of Actuaries held in San Antonio, Texas, June 14-15, 2004 This session addressed aspects of the Sarbanes-Oxley Act, including a discussion of the history and purpose of the act, processes of compliance and their documentation, identification of key controls and testing for key control effectiveness.