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  • GAAP for Nontraditional Long-Duration Contracts
    GAAP for Nontraditional Long-Duration Contracts 2003 Valuation Actuary Symposium, San Diego, CA. This session covered the practical aspects of implementing the Statement of Position on ...

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    • Authors: Edward Jarrett, Bradley M Smith, Laura J Hay
    • Date: Sep 2003
    • Competency: External Forces & Industry Knowledge
    • Topics: Annuities>Variable annuities; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Public Policy
  • International Accounting for Insurance
    International Accounting for Insurance In session 32 IF of the New York Annual Meeting the panel discusses the ongoing consolidation at the domestic and foreign levels of the financial services ...

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    • Authors: Morris Chambers, Laura J Hay, Robert W A Howe, Scott E Wright
    • Date: Oct 1998
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting; Global Perspectives
  • The Financial Reporter
    The Financial Reporter The full version of The Financial Reporter, Issue No. 52, March 2003. 25589 3/1/2003 12:00:00 AM ...

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    • Authors: Application Administrator, Jerry Enoch, Larry M Gorski, Jeyaraj Vadiveloo, Laura J Hay, John F Bevacqua, Scott E Wright, Keith Terry
    • Date: Mar 2003
    • Publication Name: The Financial Reporter
  • Implications of the AcSEC Statement of Position for Nontraditional Products
    Implications of the AcSEC Statement of Position for Nontraditional Products Panelists at this session of the SOA 2004 San Antonio Spring Meeting discuss the implications of a Statement of Position ...

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    • Authors: David Rogers, Vincent Y Y Tsang, Laura J Hay
    • Date: Jun 2004
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
  • Actuarial Aspects of SOX 404
    Actuarial Aspects of SOX 404 A discussion of Actuarial Aspects of Section 404 of Sarbanes-Oxley Accounting standards;Annuity reserves;Audits;Financial reporting;Health reserves;Life reserves; ...

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    • Authors: Richard H Browne, Laura J Hay
    • Date: Dec 2004
    • Competency: Communication; Communication>Difficult message delivery; External Forces & Industry Knowledge>External forces and business performance; Professional Values>Public interest representation; Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Publication Name: The Financial Reporter
    • Topics: Actuarial Profession>Standards of practice; Enterprise Risk Management>Governance; Enterprise Risk Management>Operational risks; Financial Reporting & Accounting
  • IASB/FASB Exposure Drafts On Insurance Products Primary Concerns Expressed By Life Insurers
    IASB/FASB Exposure Drafts On Insurance Products Primary Concerns Expressed By Life Insurers Discusses the top concerns of U.S. insurers regarding the recent IASB Exposure Draft entitled Insurance ...

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    • Authors: Richard H Browne, Laura J Hay, John Dieck
    • Date: Dec 2010
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]
  • Variable Annuity DAC: A Survey of Current Practice
    Variable Annuity DAC: A Survey of Current Practice Variable Annuity DAC: A Survey of Current Practice by Laura J. Hay and Elizabeth Rogalin from The Financial Reporter, December 2002, Issue No.

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    • Authors: Laura J Hay, Elizabeth Rogalin
    • Date: Dec 2002
    • Competency: External Forces & Industry Knowledge>External forces and business performance
    • Publication Name: The Financial Reporter
    • Topics: Annuities>Variable annuities; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
  • The Financial Reporter
    The Financial Reporter The full version of The Financial Reporter, Issue No. 59, December 2004. 25600 12/1/2004 12:00:00 AM ...

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    • Authors: Richard H Browne, Errol Cramer, Jerry Enoch, Mark Freedman, William R Horbatt, Carol A Marler, John D Morrison, Vincent Y Y Tsang, Laura J Hay, Donald Solow, Thomas R Auvinen
    • Date: Dec 2004
    • Publication Name: The Financial Reporter
  • GAAP Issues
    GAAP Issues 2003 Valuation Actuary Symposium, San Diego, CA. This open forum addressed current issues of interest to actuaries in the application of U.S. GAAP. Topics included: 1.

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    • Authors: Robert Frasca, David C Scheinerman, Laura J Hay, John F Bevacqua
    • Date: Sep 2003
    • Competency: External Forces & Industry Knowledge
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Public Policy
  • The Financial Reporter
    The Financial Reporter Full version of The Financial Reporter, Issue 51, December 2002. 25580 12/1/2002 12:00:00 AM ...

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    • Authors: Frank Buck, Jerry Enoch, Frank S Irish, Edward Robbins, Raymond Ted Schlude, Laura J Hay, Keith Dall, John F Bevacqua, Elizabeth Rogalin
    • Date: Dec 2002
    • Publication Name: The Financial Reporter
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