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  • Ethics in Financial Reporting
    actuarial profession is somewhat isolated from direct regulations. First of all, there’s the Insurance ... Reporting 5 The SEC, though it doesn’t have direct control over all companies in Canada, does have ...

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    • Authors: Neville Henderson, Josephine A Robinson, Darryl Wagner
    • Date: Oct 2003
    • Competency: Professional Values>Ethical standards
    • Publication Name: Record of the Society of Actuaries
    • Topics: Actuarial Profession>Ethics; Actuarial Profession>Standards of practice; Financial Reporting & Accounting; Public Policy
  • Current Financial Reporting Topics in the United States
    (OPEBs). The discussions have focused mainly on health care cost trends, discount rates, recognition criteria ... companies that have to register with the SEC as a primary registrant or because they sponsor a mutual fund ...

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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
  • Financial Reporting Issues for Health Insurers
    of this year, or early next year. One of the primary drivers of trying to broaden that concept is to ... health business. If you meet the health- insurance primary test for two consecutive years, then the year after ...

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    • Authors: Darrell Knapp, John Crooks, David L Brown
    • Date: Oct 2002
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: Record of the Society of Actuaries
    • Topics: Actuarial Profession>Standards of practice; Financial Reporting & Accounting; Health & Disability>Health insurance
  • Toward the Development of a New Standard Valuation Law
    issue is whether the relationship should he more direct. At a conceptual level, risk, reserves, price ... life insurance product in which mortality is the primary risk. Increasing valuation reserves from 100% to ...

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    • Authors: Allan Brender, Catherine Ehrlich, Michael E Mateja, Anthony Spano, John H Tweedie
    • Date: Jun 1988
    • Competency: Technical Skills & Analytical Problem Solving>Incorporate risk management
    • Publication Name: Record of the Society of Actuaries
    • Topics: Actuarial Profession>Standards of practice; Financial Reporting & Accounting
  • Current Financial Reporting Topics in the United States
    Current Financial Reporting Topics in the United States This panel discussion is from the ... accounting for liabilities. Would any of the speakers care to comment on the discussion draft circulating in ...

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    • Authors: Donald Behan, Reed Miller, Richard W Beuter
    • Date: May 1991
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Record of the Society of Actuaries
    • Topics: Actuarial Profession>Standards of practice; Financial Reporting & Accounting
  • Canadian Financial Reporting Update
    Canadian Financial Reporting Update Presentation at May 1996 Spring Meeting. This panel discussion ... I’m going to translate very loosely to mean “We care about the future.” So why would an appointed actuary ...

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    • Authors: Morris Chambers, Geoff I Guy, Robert M Smithen
    • Date: May 1996
    • Competency: External Forces & Industry Knowledge>External forces and business performance; Professional Values>Practice expertise; Professional Values>Public interest representation
    • Publication Name: Record of the Society of Actuaries
    • Topics: Actuarial Profession>Standards of practice; Financial Reporting & Accounting