Description: This session from the 1983 SOA Vancouver Meeting discusses GAAP topics including purchase accounting, UL, deferred acquisition costs and others. The value of interim earnings reports and statutory issues are also examined. From Record of Society of Actuaries, Vol. 9, No. 3.

Description: This session from the 1994 Valuation Actuary Symposium discusses FASB including that FASB is the designated organization in the private sector for establishing standards of financial reporting and accounting. It also covers the organization and how the FASB process works.

Description: This article was presented at the Spring 1975 Meeting in Los Angeles and review of the critical relationships with our CPA counterparts on such topics as GAAP, Pension Audit Guide, and the accounting practices for mutual life companies.

Description: This panel discussion is from the 1991 Meeting of the Society of Actuaries, held May 16-17 in New York. The panelists, a regulatory examiner, an independent accountant, and an industry representative examine and discuss the objectives and quality of today's financial examination process. They discuss objectives of each type of examination, guiding principles and procedures, how successful examinations are in protecting the public's interests, and whether the process needs fixing, and if so, how and what actuaries should do. Discussion from participants is included. From the Record of Society of Actuaries, Volume 17, No. 2.

Description: This session from the 1994 Valuation Actuary Symposium covers GAAP issues and fair value financial reporting including the topics of FAS 115, fair valuation of liabilities, purchase-GAAP accounting and GAAP for mutuals.

Description: This presentation is a concurrent session from the 1991 Meeting of the Society of Actuaries, held April 18-19 in New Orleans. The panelists, consisting of certified public accountants and actuaries, discuss the objectives of the independent audit, the auditor’s report, independence issues, generally accepted auditing standards, ‘GAAS,’ the role of the American Institute of Certified Public Accountants, ‘AICPA,’ and the Insurance Companies Committee, “ICC,” and relationships with other bodies, including the Financial Accounting Standards Board, ‘FASB,’ the Securities and Exchange Commission, ‘SEC,’ and the Society of Actuaries. Discussion from participants is included. From the Record of Society of Actuaries, Volume 17, No. 1.

Description: 1993 SOA Annual Meeting, New York. This session covered the waterfront in financial reporting in the United States and Canada: SEC/FASB, NAIC, IRS, Office of the Superintendent of Financial Institutions.