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: 1993 SOA Meeting, Quebec. This session addressed FASB activities, American Academy of Actuaries response, and alternative approaches to fair value reporting. Topics covered: 1. The new FASB pronouncement, SFAS 115, Accounting for Certain Investments in Debt and Equity Securities. 2. Activities of the American Academy of Actuaries' COLIFR subcommittee on FASB and AICPA issues. 3. General principles in the area of fair-value accounting. 4. Potential methods for evaluating liabilities on a fair-value basis. 5. Developments in the area of fair-value accounting.

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: 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 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.

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: 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 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: 1994 SOA Meeting, San Francisco. This session used a case study that outlined the various considerations that arise in a GAAP for mutual project.