Description: 1998 SOA Spring Meeting, Maui. Panelists discussed emerging issues from the perspective of smaller insurance companies. Topics addressed included an update on illustration actuary requirements and the implications of the NAIC codification project for smaller companies.

Description: In session 131 PD of the New York Annual Meeting panelists discuss the nature of derivatives and emerging practice with respect to the financial reporting for these instruments. From the Record of the Society of Actuaries, Vol. 24, No. 3.

Description: In session 131 PD of the New York Annual Meeting panelists discuss ways to maximize the usefulness of value-added methodology, especially the leveraging of value-added information. From the Record of the Society of Actuaries, Vol . 24, No. 3.

Description: Presented at May 2002 Spring Meeting. Attendees learn of recent financial reporting activity, including Actuarial Guideline MMMM, the new AICPA Standard Of Practice 'SOP' on Non-Traditional contracts, a new SOP on internal replacements, and treatment of annuities under proposed international accounting standards.

Description: This session at the SOA 2001 Toronto Spring Meeting focuses on FAS 133, which defines accounting for derivatives, embedded options and hedging activities. Details of FAS 133 and implementation issues are discussed.

Description: This session from the 2003 SOA Orlando Meeting discusses the advantages and disadvantages of various approaches to managing international operations, including financial reporting requirements, risk management systems, cultural differences and human-resource environments. From the Record of the Society of Actuaries, Volume 29, No. 3.

Description: This article was presented at the Spring 1975 Meeting in Los Angeles and review of the critical relationships with our CPA counterparts on such topics as GAAP, Pension Audit Guide, and the accounting practices for mutual life companies.

Description: At this session of the SOA 2003 Washington, DC Spring Meeting, the current and past presidents of the NAIC relate various activities of the organization including the areas of consumer protection, insurer regulation and speed to market. Interstate Compact as a method for dealing with variations across states in regulation is discussed.

Description: Presented at October 1996 Annual Meeting. This session provides an update on the current status of the various issues being addressed in financial reporting for companies doing business in Canada: valuation technique, standards of practice, disclosures, external influence - such as banks - on GAAP.

Description: In session 85OF of the Montreal Spring Meeting panelists discuss reserving requirements, methods, and risks associated with offering Guaranteed Minimum Death Benefits GMBD on variable annuities. From the Record of the Society of Actuaries, Vol. 23, No. 2.