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  • GAAP Accounting for Reinsurance Accepted
    GAAP Accounting for Reinsurance Accepted The paper describes an approach for determining reserves for reinsurance accepted for use in financial statements prepared according to generally accepted ...

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    • Authors: Frank Klinzman, Richard S Robertson
    • Date: Oct 1975
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Publication Name: Transactions of the SOA
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Reinsurance>Financial reporting for reinsurance; Reinsurance>Reserving - Reinsurance
  • Digest of Discussion at Concurrent Sessions - 1974 SOA Meetings, Dallas and Montreal.
    Digest of Discussion at Concurrent Sessions - 1974 SOA Meetings, Dallas and Montreal. 1974 SOA Meetings, Dallas and Montreal. This paper is the digest of discussions held at concurrent ...

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    • Authors: Leroy V Botkin
    • Date: Oct 1974
    • Competency: External Forces & Industry Knowledge; Strategic Insight and Integration
    • Publication Name: Transactions of the SOA
    • Topics: Actuarial Profession; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Pensions & Retirement>Funding; Public Policy
  • FASB Update
    FASB Update Discussion of FASB's recent activity on relevant projects other than insurance contracts, particularly financial instruments, fair value disclosures and goodwill impairment.

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    • Authors: Leonard Reback
    • Date: Sep 2016
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
  • Financial Reporting Research Update
    Financial Reporting Research Update Update on research projects sponsored by the Financial Reporting Section. accounting standards;statutory reserves;GAAP reserves 6442476984 6/1/2017 12:00:00 AM ...

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    • Authors: James S Hawke
    • Date: Jun 2017
    • Competency: Professional Values>Practice expertise
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Fair value accounting; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting
  • The Financial Reporter, June 2018, Issue 113
    The Financial Reporter, June 2018, Issue 113 Read the June 2018 issue of The Financial Reporter published by the Financial Reporting Section of the SOA. Financial Reporting 6442482800 6/1/2018 12 ...

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    • Authors: Society of Actuaries
    • Date: Jun 2018
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Fair value accounting; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Financial Reporting & Accounting>Statutory accounting; Financial Reporting & Accounting>Tax accounting
  • GAAP Reserving Practices for A&H Business
    GAAP Reserving Practices for A&H Business This is a series of 4 articles designed to address fundamental concepts such as GAAP rules and their application to some of the major accident ...

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    • Authors: S Michael McLaughlin
    • Date: Oct 1999
    • Competency: External Forces & Industry Knowledge>External forces and business performance
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Health & Disability
  • Generally Accepted Accounting Principles GAAP Issues
    Generally Accepted Accounting Principles GAAP Issues This session from the 1995 SOA Boston Meeting covers recent developments in the U.S. Topics include FASB and AICPA pronouncements such as FAS ...

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    • Authors: S Michael McLaughlin, Dennie W Pritchard, David Rogers, Michael Hughes
    • Date: Oct 1995
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
  • Unified Valuation System Update
    Unified Valuation System Update From a session at a meeting of the Society of Actuaries held in San Diego, CA, June 22-23, 2000 Panel discussion of the work being done by the Society of ...

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    • Authors: David C Jesionowski, David Sandberg, Donna C Novak, Sam H Dillard
    • Date: Jun 2000
    • Competency: Results-Oriented Solutions>Actionable recommendations; Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Publication Name: Record of the Society of Actuaries
    • Topics: Finance & Investments>Risk measurement - Finance & Investments; Financial Reporting & Accounting; Financial Reporting & Accounting>Fair value accounting; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting; Modeling & Statistical Methods>Dynamic simulation models; Public Policy
  • Hedging Variable Annuity Guarantees: A Practical Discussion
    Hedging Variable Annuity Guarantees: A Practical Discussion From a session at the Spring meeting of the Society of Actuaries held in San Antonio, Texas, June 14-15, 2004 The panelists discuss ...

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    • Authors: Zafar Rashid, Francis Sabatini, Application Administrator, Daniel D Heyer, Mark Evans
    • Date: Jun 2004
    • Competency: Technical Skills & Analytical Problem Solving>Incorporate risk management
    • Publication Name: Record of the Society of Actuaries
    • Topics: Annuities>Guaranteed living benefits; Annuities>Variable annuities; Finance & Investments>Risk measurement - Finance & Investments; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Modeling & Statistical Methods>Stochastic models
  • Implementation of GAAP for Life Insurance Companies in Canada
    Implementation of GAAP for Life Insurance Companies in Canada 1987 Valuation Actuary Symposium. This open forum discussed the implementation of GAAP for life insurance companies in Canada.

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    • Authors: Morris Chambers, Marcel Larochelle, Kenneth A Wright
    • Date: Jan 1987
    • Competency: External Forces & Industry Knowledge
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]