Announcement: SOA releases February 2024 Exam FM passing candidate numbers.

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  • GAAP Issues
    GAAP Issues This session from the 1993 Valuation Actuary Symposium covers emerging GAAP issues including market value accounting and the impact on the company, management information, FAS 97, FAS ...

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    • Authors: J Duran, Charles D Friedstat, Bradley M Smith, Randall S Schuldt
    • Date: Jan 1993
    • Competency: External Forces & Industry Knowledge
    • Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
  • FAS No. 97 - Handling Persistency Kicker Features
    FAS No. 97 - Handling Persistency Kicker Features This article examines the impact of FAS 97 on the emergence of earnings for the most recent versions of UL products, those with interest rate and ...

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    • Authors: Bradley M Smith
    • Date: Jul 1988
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: The Actuary Magazine
    • Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Life Insurance>Reserves - Life Insurance
  • GAAP for Mutuals
    GAAP for Mutuals This session from the 1995 New Orleans Meeting covers FASB/AICPA pronouncements concerning application of GAAP to mutual life insurance companies. Panelists will discuss ...

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    • Authors: Bruce E Lovett, Jeffrey Schlinsog, Bradley M Smith, Dionne McNamee
    • Date: Apr 1995
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]