Description: 1999 Valuation Actuary Symposium, Los Angeles. This session provided a brief overview of a variety of financial reporting topics most of which were discussed in more detail at later sessions. Topics included: 1. NAIC Life and Health Actuarial Task Force developments and directions. 2. XXX Implementation Status. 3. New annuity valuation tables. 4. Statutory codification project. 5. AAA developments, including practice notes. 6. Unified Valuation Systems. 7. FASB and SEC developments. 8. Recent tax developments.

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

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 session from the 1995 SOA New York City Meeting presents GAAP for mutual life insurance companies including the implications of FASB issued Financial Interpretation 40, GAAP issues for mutuals, DAC, dividends and FAS 120. From the Record of the Society of Actuaries, Vol. 21. No. 2.

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: 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: 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 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 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: This session from the 1993 Valuation Actuary Symposium covers emerging GAAP issues including market value accounting and the impact on the company, management information, FAS 97, FAS 115, FAS 107 and FAS 114, recent development in GAAP for mutuals, cash flow testing for reviewing GAAP reserve adequacy and purchase accounting.