Description: 1994 SOA Spring Meeting, San Francisco. This session provided overviews of the history of MVA, statement of financial accounting standards documents that pertain to this issue, and implementation issues. The liability methodologies and latest developments were also covered.

Description: This session from the 1995 SOA Boston Meeting discusses value-added financial reporting, the meaning of value added and embedded value, value-added as a tool for setting corporate goals, monitoring progress, motivating behavior, and improving financial success. From the Record of the Society of Actuaries, Vol. 21, No. 4a.

Description: This session from the 1995 SOA New York City Meeting focuses on current topics at the NAIC including life nonforfeiture law and actuarial guideline GGG and on actuarial standards in regard to financial reporting issues and current GAAP topics. From the Record of the Society of Actuaries, Vol. 21, No. 2.

Description: 1994 SOA Spring Meeting, Orlando. This session is about market-value accounting including FAS 107 and FAS 115, calculation methods for fair value of liabilities, practice in other industries, practices in other countries and latest developments.