Announcement: SOA congratulates the new ASAs and CERAs for May 2024.

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  • Current Topics In Financial Reporting
    activities and interests in the US and Canada, and a review of the status of specialized topics such as ... Standards Board=FASB;Life reserves;National Association of Insurance Commissioners=NAIC;Securities and Exchange ...

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    • Authors: Wayne Kauth, Mark Sever, Kihong Sung, Anthony John Tokarz, James D Wallace
    • Date: Jun 1986
    • Competency: External Forces & Industry Knowledge>External forces and business performance
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting
  • Current Financial Reporting Topics in the United States
    Current Financial Reporting Topics in the United States This session at the SOA 1990 San Francisco Spring Meeting ... Accepted Accounting Principles=GAAP;National Association of Insurance Commissioners=NAIC;Post-employment benefits=OPEB=Other ...

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    • Authors: William Carroll, Arnold Dicke, Paul F Kolkman, James D Wallace
    • Date: Jun 1990
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Record of the Society of Actuaries
    • Topics: Actuarial Profession>Standards of practice; Financial Reporting & Accounting
  • Actuarial Aspects of a Purchase Transaction
    Aspects of a Purchase Transaction This session from the 1995 SOA Boston Meeting addresses the actuarial ... actuarial aspects of a purchase including the actuarial appraisal, GAAP reporting, statutory valuation, taxation ...

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    • Authors: Application Administrator, Patricia Guinn, Richard S Miller, James D Wallace, Michel Perrin
    • Date: Oct 1995
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting
  • Market-Value Accounting
    and FAS 115, calculation methods for fair value of liabilities, practice in other industries, practices ... Accounting Standards Board=FASB;Market value of assets;Market value of liabilities;Mortality assumption;Securities ...

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    • Authors: James Hohmann, Douglas C Kolsrud, James D Wallace, Matthew Clayton Modisett
    • Date: Apr 1994
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting>Fair value accounting
  • Market-Value Accounting
    session from the 1995 SOA New Orleans Meeting discusses FAS 107, FAS 115, market value of liabilities ... liabilities, the impact of changing interest rates, and statutory issues, including market-value-adjusted products ...

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    • Authors: Arnold Dicke, Douglas Doll, James D Wallace
    • Date: Apr 1995
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]
  • GAAP Issues/Fair Value Reporting
    covers various approaches to determining fair value of liabilities, Financial Accounting Standard 115, and ... Financial Accounting Standards Board=FASB;Market value of liabilities;Securities and Exchange Commission=SEC;Yield ...

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    • Authors: J Duran, George Silos, James D Wallace
    • Date: Jan 1995
    • Competency: Technical Skills & Analytical Problem Solving
    • Topics: Financial Reporting & Accounting>Fair value accounting; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
  • Current Events in Financial Reporting
    Meeting. The status of emerging issues in financial reporting is discussed, including the NAIC codification ... codification project and new developments with the SEC and FASB. Annuity reserves;Audits;Generally Accepted ...

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    • Authors: Donna Claire, James D Wallace, L Gennarelli
    • Date: Jun 1996
    • Competency: External Forces & Industry Knowledge>External forces and business performance
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting