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  • FAS 97 - Where Are We Now?
    FAS 97 - Where Are We Now? This session discussion will look at how the industry has responded to the spirit and letter of Financial Accounting Standard FAS 97. From Record of the Society of ...

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    • Authors: Michael Eckman, R Thomas Herget, S Michael McLaughlin, Charles Underwood
    • Date: Oct 1989
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
  • Recoverability/Loss Recognition
    Recoverability/Loss Recognition This session from the 1992 Valuation Actuary Symposium covers recoverability and loss recognition including using cash flow testing to determine loss recognition ...

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    • Authors: Steven H Mahan, Stephen A J Sedlak, Charles Underwood
    • Date: Jan 1992
    • Competency: Technical Skills & Analytical Problem Solving
    • Topics: Actuarial Profession>Standards of practice; Annuities; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Health & Disability; Life Insurance