Announcement: SOA congratulates the new FSAs for June 2024.

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  • The Impact of a Rising Interest Rate Environment on GAAP and Statutory Financial Reporting
    The Impact of a Rising Interest Rate Environment on GAAP and Statutory Financial Reporting The article ... article summarizes implications of rising interest rates on U.S. GAAP and statutory financial reporting for ...

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    • Authors: Dustin Baran-Plotkin, Kevin Desmond
    • Date: Jul 2021
    • Competency: Results-Oriented Solutions; Strategic Insight and Integration
    • Publication Name: The Financial Reporter
    • Topics: Enterprise Risk Management>Financial management; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting
  • Managing Pension Surplus or the Lack Thereof
    Surplus or the Lack Thereof Presenter discusses some techniques for minimizing and controlling the damage ... surpluses caused by market forces. From the Record of the Society of Actuaries, Vol. 25, No. 2. Accounting ...

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    • Authors: Application Administrator
    • Date: Jun 1999
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Record of the Society of Actuaries
    • Topics: Economics>Financial economics; Enterprise Risk Management>Financial management; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]