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 discuss cost accounting issues under FASB 97, including definition and treatment of fixed, variable, deferrable, nondeferrable, maintenance and overhead costs, and allocation and recoverability. Intercompany and other expense analyses, including coordination of accounting and actuarial expense statements, and communication to management and use in managing the business are discussed. The panelists also look at measuring and improving productivity. Discussion from participants is included. From the Record of Society of Actuaries, Volume 17, No. 1.

Description: This session will be devoted to providing brief updates on the status and future impacts of new and emerging issues in financial reporting. The Canadian update will include the potential implications for U.S. reporting.

Description: Feature article discussing expected future regulation changes for financial reporting.

Description: Panelists discuss many developments over the year 1992 that impact the valuation actuary. Session 1 of the 1992 Valuation Actuary Symposium.

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: This session at the SOA 1990 San Francisco Spring Meeting is about mutual company financial reporting and the basis for internal financial management, which includes modified GAAP approaches as well as value added accounting.

Description: Presenters at this session 70PD of the New York Annual Meeting examine some of the issues underlying closed blocks of participating policies in demutualizations or holding company formations. From the Record of the Society of Actuaries, Vol. 24, No. 3.

Description: This session at the 1998 Valuation Actuary Symposium offers an overview of emerging and recent developments in financial reporting, statutory and GAAP accounting areas.

Description: This session from the 1983 SOA Hollywood, Florida Meeting addresses the design and application of internal financial statements including determining the audience, business segments, statement formats and distribution freguency the and relationship of statements to strategic goals. Record of Society of Actuaries Vol. 9, No. 4

Description: In this article, the authors recap the 2009 Asian IFRS.