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  • GAAP Issues
    issues of interest to actuaries in the application of U.S. GAAP. Topics discussed include demutualization issues ... theoretical and practical aspects. Accounting standards;Annuity reserves;Commissions;Conversion;Disability insurance;Discount ...

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    • Authors: Robert Flannery, John O Esch, Scott E Wright
    • Date: Sep 2002
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
  • Overview of IASB Accounting for Insurance Contracts
    exam- ple of a simple variable annuity with cash flows detailed in Table 1, based on the following assumptions: ... resulting from these assump- tions are shown above in Table 1. FAIR VALUE: AMORTIZED COST As explained above ...

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    • Authors: Laura J Hay, Scott E Wright
    • Date: Mar 2003
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; External Forces & Industry Knowledge>Actuarial theory in business context
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Global Perspectives
  • The Financial Reporter
    status quo in analyzing our traditional risks like mortality, morbidity and lapses. Volatility of these items ... Gorski 18 Federal Tax Issues Under the 2001 CSO Mortality Tables — This article thoroughly exam- ines federal ...

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    • Authors: Application Administrator, Jerry Enoch, Larry M Gorski, Jeyaraj Vadiveloo, Laura J Hay, John F Bevacqua, Scott E Wright, Keith Terry
    • Date: Mar 2003
    • Publication Name: The Financial Reporter
  • International Accounting for Insurance
    implementing S GAAP The following three viewpoints are presented: • Companies implementing S GAAP ... • Consultants with significant S GAAP conversion experience • Members of the International Accounting ...

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    • Authors: Morris Chambers, Laura J Hay, Robert W A Howe, Scott E Wright
    • Date: Oct 1998
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting; Global Perspectives
  • Financial Engineers: Who Are These Guys?
    very beginning of the insurance industry in the U.S. about 150 years ago. One could make the claim ... simple equations: StripS=L Cι C1 + C2 = S Buy C1 - C2 =S Sell S=Asset, Liability, or Surplus C=Cash ...

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    • Authors: Joseph J Buff, Scott E Wright
    • Date: Oct 1998
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: Record of the Society of Actuaries
    • Topics: Actuarial Profession>Alternative careers; Enterprise Risk Management
  • Is Everybody Happy? A Management Perspective
    PERSPECTIVE Moderator: JOSEPH M. RAFSON Panelists: RICHARD S. ROBERTSON REGINA V. ROHNER ROBERT E. SCHNEIDER ... insurance industry with KPMG in Chicago. MR. RICHARD S. ROBERTSON: I'm going to be speaking primarily from ...

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    • Authors: Regina V Rohner, Richard S Robertson, Robert E Schneider, Joseph M Rafson, Scott E Wright
    • Date: Oct 1995
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Record of the Society of Actuaries
    • Topics: Actuarial Profession>Management skills