Description: In session 70PD of the Montreal Spring Meeting panelists discuss tax, statutory, and GAAP accounting issues relating to equity-indexed annuities EIAs. From the Record of the Society of Actuaries, Vol. 23, No. 2.

Description: Panelists discuss recent developments in the area of fair-value financial reporting for life insurers – specifically, the exposure draft of 'Using Cash-Flow Information,' the concept of entity-specific value, and the fair value of liabilities. From the 1997 Record of Society of Actuaries, Vol. 23, No. 3.

Description: Panelists discussed, from the perspective of various countries, the current systems of peer review of an actuary's work relating to financial statements.

Description: In session 51CS of the Maui I Spring Meeting the Panel describes what every actuary should know about mergers and acquisitions in the life and health insurance business. From the Record of the Society of Actuaries, Vol. 24, No. 1.

Description: At this session 138OF of the New York Annual Meeting panelists provide a brief history of the unified valuation system concept, including objectives, and discuss intended users of the output from the system. A progress report on the proposed valuation law is also presented. From the Record of the Society of Actuaries, Vol. 24, No. 3.

Description: Panelists provide an overview of risk-based capital requirements. Also discussed are shortcomings and proposed changes currently under consideration. Practical issues with the implementation of these ideas are also presented. From the Record of the Society of Actuaries, Vol. 24, No. 3.

Description: From session 43TS at the Spring regional meeting of the Society of Actuaries held in Atlanta, Georgia, May 24-25, 1999 Presenters discuss the growing pressure, due to the globalization of commerce and industry, for a uniform set of worldwide accounting standards, and the form that these standard are likely to take.

Description: Presented at May 2002 Spring Meeting. This session covers the AICPA's proposed statement of position on accounting and reporting by insurance enterprises for certain nontraditional, long-duration contracts and for separate accounts. It requires new GAAP reserves for certain variable annuities with guaranteed minimum death benefits 'GMDBs'.

Description: This session from the 2003 SOA Orlando Meeting provides an overview of how insurers, pension plans and other institutional investors measure and report manager performance, the benchmarks used and capital at risk CAR. From the Record of the Society of Actuaries, Volume 29, No. 3.

Description: The session from the 2003 SOA Orlando Meeting analyzes statutory and GAAP financial statements, including internal rate of return IRR, return on equity ROE, embedded value, source of earnings analysis, actual versus forecast and trend analysis. From the Record of the Society of Actuaries, Volume 29, No. 3.