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: Presented at September 1995 Valuation Actuary Symposium. A distinguished panel of experts and a host of interesting and timely questions regarding financial reporting and valuation actuaries.

Description: 1996 Valuation Actuary Symposium. In this session regarding state variations from standard law, the following topics were addressed: 1. The origin of the problem of state variations in valuation laws and an approach to resolve the problem. 2. Practical challenges faced in annual statement preparation. 3. The view of smaller companies and why some of the suggested solutions may not be appropriate for the smaller companies.

Description: This is a discussion on all aspects of an adjustable life insurance product ALI. It highlights what considerations are in determining whether or not to develop an ALI, the associated compensation for this type product and general and actuarial considerations.

Description: Presented at June 1996 Spring Meeting. This session presents an overview of the SOA cosponsored conference on fair value of insurance liabilities, including a comparison of some of the methods presented. The session also provides a status update of recent industry and professional activities and what the future may hold for the use of fair value of insurance liabilities in insurance company financial statements.

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: This session 5PD of the 1998 SOA Annual Meeting panel examines the recent developments and emerging thinking on efforts to explore and develop a fair value or market value based accounting approach. From the Record of the Society of Actuaries, Vol. 24, No. 3.

Description: Panelists at this session of the 2001 Valuation Actuary Symposium discuss recent developments in the area of fair-value financial reporting including recent FASB and IASB developments, international accounting standards, issues yet to be resolved and different approaches to valuing liabilities.

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.