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

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  • SOA Research Paper on the IFRS Discussion Paper Observations, Questions and Answers
    SOA Research Paper on the IFRS Discussion Paper Observations, Questions and Answers This document is ...

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    • Authors: Sam Gutterman, Randy Tillis, Hung Hsun Jennifer Liang, Tracey Polsgrove
    • Date: Jul 2008
    • Competency: External Forces & Industry Knowledge>External forces and business performance
    • Topics: Financial Reporting & Accounting>International Accounting Standards Board [IASB]
  • APF Version of Paper
    APF Version of Paper This is the version of the SOA’s research report that appeared in ... proposed International Financial Reporting Standard IFRS results. Accounting standards;Annuities;Deterministic ...

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    • Authors: Sam Gutterman, Randy Tillis, Hung Hsun Jennifer Liang, Tracey Polsgrove
    • Date: Jul 2008
    • Competency: External Forces & Industry Knowledge>External forces and business performance
    • Publication Name: Actuarial Practice Forum
    • Topics: Financial Reporting & Accounting>International Accounting Standards Board [IASB]
  • Society of Actuaries’ Research Project on Financial Reporting for Insurance Contracts under Possible Future International Accounting Standards
    proposed International Financial Reporting Standard (IFRS) results, particularly relevant because most of ... returns tend to show lower income in year 1 under IFRS than under U.S. GAAP, while those with alternative ...

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    • Authors: Sam Gutterman, Randy Tillis, Hung Hsun Jennifer Liang, Tracey Polsgrove
    • Date: Aug 2008
    • Competency: Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Publication Name: Actuarial Practice Forum
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]
  • Financial Reporting For Insurance Contracts Under Possible Future International Accounting Standards
    Financial Reporting For Insurance Contracts Under Possible Future International Accounting ... proposed International Financial Reporting Standard IFRS results. Accounting standards;Annuities;Deterministic ...

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    • Authors: Sam Gutterman, Randy Tillis, Hung Hsun Jennifer Liang, Tracey Polsgrove
    • Date: Jan 2008
    • Competency: External Forces & Industry Knowledge>External forces and business performance
    • Topics: Financial Reporting & Accounting>International Accounting Standards Board [IASB]
  • Product Matters! November 2003, Issue No. 57
    34% 32% Preferred 62% 29% 22% Preferred + - 35% 17% Preferred ++ - - 29% Table 1 Median Proportion ... of this study. o November 2003 • Product Matters! 17 Sam Gutterman, FSA, MAAA, is director and consulting ...

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    • Authors: Application Administrator, Douglas Doll, Douglas A Eckley, Larry M Gorski, Vincent Granieri, Sam Gutterman, David Simbro, David G Whittemore, Kevin J Howard, Novian Junus, Tracey Polsgrove, Van Beach
    • Date: Nov 2003
    • Publication Name: Product Matters!
  • Asset-Liability Modeling Issues: An Open Forum
    But wasn’t it nice that it ranged between 12 and 17 and we were all happy? One of the things that the ... Asset-Liability Modeling Issues: An Open Forum 17 relationship, is that as actuaries we never ...

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    • Authors: Tracey Polsgrove, ELLEN COOPER
    • Date: May 2005
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: Record of the Society of Actuaries
    • Topics: Modeling & Statistical Methods