Announcement: SOA congratulates the new FSAs for June 2024.

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  • Fair Value of Insurance Liabilities
    Volume 24, No. 1* Maui I Spring Meeting June 15-17, 1998 Session 73PD Fair Value of Insurance Liabilities ... FASB's leaning toward a fair value basis for 17 Fair Value of Insurance Liabilities balance sheet ...

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    • Authors: Application Administrator, Steven H Mahan, S Michael McLaughlin, David A Ricci
    • Date: Jun 1998
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting>Fair value accounting
  • Mergers and Acquisitions
    in the way these amounts amortize over time. APB 17 does specify up to a 40-year period to amortize ... two major accounting pronouncements (APBs 16 and 17) plus a myriad of amendatory pronouncements of the ...

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    • Authors: Deborah A Gero, Daniel J Kunesh, Steven H Mahan
    • Date: Sep 1997
    • Competency: External Forces & Industry Knowledge
    • Topics: Financial Reporting & Accounting
  • U.S. GAAP Update
    U.S. GAAP Update This session from the 2005 SOA Spring Meeting discusses SOP 03-1, DAC on internal replacements ... but you can write off DAC. U.S. GAAP Update 17 MR. DARLING: Two parts of it, but, it's the ...

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    • Authors: Richard Farrell, Steven H Mahan, David White
    • Date: May 2005
    • Competency: External Forces & Industry Knowledge; Professional Values>Practice expertise
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
  • GAAPs Around the World
    GAAPs Around the World As financial institutions become increasingly global, actuaries are interacting ... experience improves. GAAPs Around the World 17 I put in Table 5 because many people say Australia ...

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    • Authors: Jack Gibson, Steven H Mahan, Gregory Smith, Robert McVeigh Daly
    • Date: Oct 2001
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting; Global Perspectives