Description: 1999 Valuation Actuary Symposium, Los Angeles. This session provided a brief overview of a variety of financial reporting topics most of which were discussed in more detail at later sessions. Topics included: 1. NAIC Life and Health Actuarial Task Force developments and directions. 2. XXX Implementation Status. 3. New annuity valuation tables. 4. Statutory codification project. 5. AAA developments, including practice notes. 6. Unified Valuation Systems. 7. FASB and SEC developments. 8. Recent tax developments.

Description: The focus of this session is to give you a survey of recent developments in the financial reporting area. From 1997 Valuation Actuary Symposium, Session 1.

Description: This session discussion is about current developments in the legislative situation and proposed changes, continuing unresolved audit issues, emerging issues of 1984 and later audits, policyholder taxation issues and alternate minimum tax AMT. From Record of the Society of Actuaries Vol. 15, No. 2.

Description: 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 115, FAS 107 and FAS 114, recent development in GAAP for mutuals, cash flow testing for reviewing GAAP reserve adequacy and purchase accounting.

Description: 1998 SOA Spring Meeting, Maui. Panelists addressed recent, current, and proposed activity in the life insurance company financial reporting environment. Actuarial Guidelines 33, 34, and ZZZ were discussed as were equity-indexed products.

Description: Panelists provide updates on: [1] NAIC activities on statutory reporting and accounting changes, [2] new FASB Statements 94, 95, 96, and 97, and [3] one firm's experiences implementing these changes. From the 1988 Record of Society of Actuaries, Vol. 14, No. 3.