Announcement: SOA releases passing candidate numbers for May 2021 Exam SRM.

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  • Current Topics In Financial Reporting
    limitation of 150% of one year's premium. The primary guidance received by Valuation Actuaries is from ... was modified to require identification of the primary location of the company's 2572 CURRENT TOPICS ...

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    • Authors: Wayne Kauth, William J Schreiner, Wayne S Upton, George R. Wallace
    • Date: Oct 1986
    • Competency: External Forces & Industry Knowledge>External forces and business performance
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting
  • Update on Fair-Value Reporting
    uses relative valuation tools. I called this the "direct paradigm" in a paper titled "Two Paradigms for ... zero, and you are insolvent. If you're using a direct paradigm, it depends on the driving force. You ...

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    • Authors: J Duran, W Paul McCrossan, Robert Reitano, Wayne S Upton
    • Date: Oct 1998
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting>Fair value accounting
  • Solvency Issues and the Investment Actuary
    meetings a number of times in the past. Wayne was a primary architect of the now famous Statement of Financial ... have different market values. The market doesn't care what a liability is matched against or what assets ...

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    • Authors: Daniel J Kunesh, Alan Routhenstein, Wayne S Upton, John C Sweeney
    • Date: Oct 1991
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Record of the Society of Actuaries
    • Topics: Finance & Investments>Investment strategy - Finance & Investments
  • Current Topics in Financial Reporting
    Valuation Office uses to assign classifica- tions to direct placement debt securities. The rules that arc currently ... One project concerns the accounting for continuing care retirement arrange- ments. The AICPA has drafted ...

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    • Authors: Charles C McLeod, William J Schreiner, Wayne S Upton, Brian Zell
    • Date: May 1987
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting
  • Current Topics In Financial Reporting
    life annual statement be separated into their direct, assumed and ceded components. Thus we may very ... recognition should be required when future health care and maintenance costs are expected to exceed revenues ...

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    • Authors: Keith F Deviney, David R Johnston, James Milholland, William J Schreiner, Wayne S Upton, William D Ward
    • Date: May 1986
    • Competency: External Forces & Industry Knowledge>External forces and business performance
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting
  • Market-Value Balance Sheet
    position of insurance companies is clearly needed by primary users of financial information. However, the process ... draft does not definethe concept, so as to either direct the mechanics or restrict possible variations.

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    • Authors: Keith A Drzal, Reed Miller, Robert Stein, Wayne S Upton
    • Date: Oct 1991
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting>Fair value accounting
  • Postretirement Benefits Other than Pensions
    Standard -- Data considerations -- Assumptions Health care costs trend rate Discount rate Other -- Anticipating ... descriptions, assumed discount rate, assumed health care trend rate, and the effect of changes in the trend ...

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    • Authors: Leon F Joyner, Martin Levenson, Stephen A Meskin, Wayne S Upton
    • Date: Oct 1990
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting
  • Financial Reporting Update
    Financial Reporting Update 1993 SOA Annual Meeting, New York. This session covered the ... but Glen has asked for a general overview. The primary financial regulation is done by the federal government ...

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    • Authors: Glen Gammill, Michael Kavanagh, Raymond Ted Schlude, Wayne S Upton, William C Freda
    • Date: Oct 1993
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting