Description: After providing some preliminary Investment Section information, panelists discuss FASB issues – primarily, the derivatives-in-hedging project. From the 1997 Record of Society of Actuaries, Vol. 23, No. 3.

Description: This session from the 1995 SOA New Orleans Meeting discusses FAS 107, FAS 115, market value of liabilities, the impact of changing interest rates, and statutory issues, including market-value-adjusted products. From the Record of the Society of Actuaries, Vol. 21, No. 1.

Description: This session from the 1984 SOA Salt Lake City Meeting focuses on the FASB Discussion Memorandum regarding the accounting of pension and other post-employment benefits. It includes an update on any FASB action and then considers the responsibilities of accountants, plan sponsors and actuaries.

Description: This meeting session, which occurred at the June 1980 SOA meeting in San Deigo, covered issues related to Financial Accounting Standards Board FASB disclosure, accounting and reporting for pension plans. From Record of Society of Actuaries, Vol. 6, No. 3.

Description: There is a lot of focus on GTI and its impact on modeling, methodology and transition. However, given the dependencies that exist on the data infrastructure, the implementation of the guidelines is an ideal opportunity to also streamline and improve data storage, data transformation, and reporting processes to create an efficient, effective and scalable data solution. This session will focus on the specific impacts and possible solutions to the following data processes: In force data Experience studies and assumption setting post model data feeds and subledger processes Data warehouse and reporting systems

Description: Discusses the top concerns of U.S. insurers regarding the recent IASB Exposure Draft entitled Insurance Contracts and the FASB Exposure Draft entitled Preliminary Views on Insurance Contracts.

Description: This article reviews the developments with the Financial Accounting Standards Board, FASB, and the International Accounting Standards Board, IASB, in the third quarter of 2011. Issues discussed include disclosures and risk adjustment for reserves and insurance liabilities including objective and confidence level disclosure and techniques and inputs.

Description: The author discusses recent developments regarding insurance contract issues with the Financial Accounting Standards Board and the International Accounting Standards Board, and affirms that actuarial input on standards is necessary and valuable.

Description: Feature article discussing the latest actions of the International Accounting Standards Board (IASB) and the Financial Accounting Standards Board (FASB).

Description: Description of FASB decisions in late 2015 and early 2016