Description: A discussion about international financial regulatory developments, which included fair value accounting, solvency modernization and Contract Fulfillment Value as a measurement attribute for insurance contracts.

Description: From the Record 1991 Vol. 17, No. 1, this is the keynote presentation from the Society of Actuaries 1991 Regional Meeting, held in New Orleans April 18-19. The speakers discuss the increasing importance of the asset side of the balance sheet in looking at the reserves and overall solvency of a life insurance company, and the outlook for an increase in responsibilities and liabilities for the actuary in the 90s.

Description: Read the complete issue of the March 2014 "The Financial Reporter" newsletter.

Description: "Most patients enter the health care system through their primary care provider or through the Emergency Room or an Urgent Care Center. How an emergency room is structured, managed, and provides care is one of the major forces impacting the total cost of care. Yet it is often an after-thought and ignored by both health plans and health systems. In reality, the structured introduction of efficient practices can substantially reduce the quantity and cost of health care services. Further explore useful information to better understand and see how there are still substantial opportunities for improvement."

Description: This study is an update of a 2015 study that illustrates the differences that occur when measurement is made under different accounting bases. The observations come from research performed on two products (term life insurance and universal life insurance with secondary guarantees.

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: Section chairperson introduction and summary of recent and future section activity.

Description: This presentation is a concurrent session from the 1991 Meeting of the Society of Actuaries, held April 18-19 in New Orleans. The panelists discuss cost accounting issues under FASB 97, including definition and treatment of fixed, variable, deferrable, nondeferrable, maintenance and overhead costs, and allocation and recoverability. Intercompany and other expense analyses, including coordination of accounting and actuarial expense statements, and communication to management and use in managing the business are discussed. The panelists also look at measuring and improving productivity. Discussion from participants is included. From the Record of Society of Actuaries, Volume 17, No. 1.

Description: This presentation is a concurrent session from the 1991 Meeting of the Society of Actuaries, held April 18-19 in New Orleans. The panelists, consisting of certified public accountants and actuaries, 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. Discussion from participants is included. From the Record of Society of Actuaries, Volume 17, No. 1.

Description: This panel discussion is from the 1991 Meeting of the Society of Actuaries, held May 16-17 in New York. The panelists discuss emerging issues in both statutory and GAAP financial reporting. They discuss current activities of the National Association of Insurance Commissioners, ‘NAIC,’ Financial Accounting Standards Board, ‘FASB,’ Actuarial Standards Board, ‘ASB,’ the American Academy of Actuaries, and the American Institute of Certified Public Accountants, ‘AICPA.’ Discussion from participants is included. From the Record of Society of Actuaries, Volume 17, No. 2.