Description: This session presented at the SOA's 1976 Houston Spring Meeting will describe the basic features of Life Insurance GAAP accounting as applied to stock life insurance companies, both from an accountant's and an actuary's point of view.

Description: 1993 SOA Annual Meeting, New York. This session is about FAS 107, FAS 115, RBC and AVR/IMR versus MSVR.

Description: Attendees will hear a brief summary of the major requirements of the Statement of Financial Accounting Standards No. 133, Accounting for Derivative Instruments and Hedging Activities SFAS 133, a more detailed description of certain key provisions is given and the leaders summarize the impact on the industry. From the Record of the Society of Actuaries, Volume 27, No. 3, Session 42TS of the New Orleans Annual Meeting.

Description: This article discusses the discount rate that should be used under GASB 45. Public employers now find themselves in a similar situation to private sector employers in the early 1990's in that GASB 45 requires them to measure liabilities including post-retirement medical liabilities using accrual accounting.