Description: This article is an update, as of March 2019, on Financial Reporting Section sponsored projects in process and those recently completed.

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 article highlights some key implications for onerous contracts under IFRS 17.

Description: This article discusses facts and issues related to the selection of a stock’s price distribution.

Description: This session at the 2003 Valuation Actuary Symposium is about the new 2001 CSO mortality table. Focus is on reserving implications, comparisons to 1980 CSO, Regulation XXX, IRC section 7702 implications, tax reserves and implementation.

Description: This article highlights some key implications for reinsurance contract held and loss-recovery component IFRS 17.

Description: Interest Maintenance Reserve ("IMR") has become a hot topic recently due to rising interest rates, causing decreases or even negative IMR balances for some insurers. This article aims to exam some new questions facing financial reporting actuaries: - How should negative IMR be treated for statutory reporting? - What are the other actuarial implications of negative IMR? - What have regulators done and/or plan to do about negative IMR? - What are potential mitigants?

Description: The purpose of the article is to summarize the results and conclusions of the C-1 Risk Task Force Report prepared for the Committee on Valuation and Related Areas. A key question: Is the risk to insurance companies of defaults on junk bonds sufficient to justify increasing required surplus levels?

Description: This session at the SOA 2003 Washington, DC Spring Meeting is a debate on the pros and cons of three alternative reporting methods -Embedded [Economic] Value, Fair Value and U.S. GAAP - as measures of shareholder-value creation and as pricing tools. Each speaker describes his preferred method, emphasizing the uses and advantages of the method, and critiques the other methods.

Description: The Life Meeting, is the result of combining the Life & Annuity Symposium (LAS) and the Valuation Actuarial Symposium (ValAct). The Life Meeting will offer sessions specific to pricing and valuation as well as sessions on emerging issues relevant to both groups. These common themes include InsurTech, diversity, accounting change and the current economic environment.