Description: FILLING IN THE GAAP teaching session at 1976 Spring Meeting covering Principles, Basic Practical Considerations and Advanced Practical Considerations.

Description: Attendees will discuss and share their experiences regarding current and anticipated challenges with respect to health reserves. Attendees will have the opportunity to ask questions and voice concerns to their peers to get real world feedback from actuaries with similar experiences. You don't want to miss this session!

Description: 1995 Valuation Actuary Symposium. This session covers various approaches to determining fair value of liabilities, Financial Accounting Standard 115, and other GAAP-related matters.

Description: Spreadsheets that define the examples shown in Chapter 8 of the US GAAP 2nd Edition Textbook. Examples of GAAP accounting development for Variable Universal Life, Variable Payout Annuities, Equity Index annuities, and Variable annuities including GMDB and GMAB. Please see the book US GAAP for Life Insurers for more detatils on US GAAP accounting.

Description: US GAAP for Life Insurers chapter 19 spreadsheets showing various financial statement presentations such as Balance Sheet, Income Statement, Cash Flow Statement, DAC exhibit, Statutory and GAAP reserves, etc. These are shown for a number of product types from Participating Whole Life to Diability Insurance. Please see the book US GAAP for Life Insurers for further details on US GAAP accounting.

Description: This 1978 presentation discusses the recommendation made by the Canadian Institute of Chartered Accountants to move to a GAAP basis for reporting for life insurance companies. The primary purposes would be to report earnings on a going concern basis, rather than on a basis dominated by solvency considerations, and to promote improved comparability of reported financial results among companies.

Description: Excel spreadsheet example of GAAP calculations for an immediate annuity showing benefit reserves, DAC, and Unearned Revenue Liability [URL] from the 2010 U.S. GAAP & IFRS conference in New York.

Description: This session presented at the SOA's 1976 Houston Spring Meeting will describe the basic features of Life Insurance GAAP accounting as applied to stock life insurance companies, both from an accountant's and an actuary's point of view.

Description: This session is a discussion about 1 Actuarial certification of statutory statements, 2 GAAP for mutual companies, and 3 use of interest in amortizing acquisition expenses.