Description: This session from the 1995 SOA New Orleans Meeting discusses FAS 107, FAS 115, market value of liabilities, the impact of changing interest rates, and statutory issues, including market-value-adjusted products. From the Record of the Society of Actuaries, Vol. 21, No. 1.

Description: This session at the SOA 1990 San Francisco Spring Meeting covers emerging issues in statutory and GAAP financial reporting as well as activity with respect to actuarial principles.

Description: This session from the 1995 SOA Boston Meeting addresses the actuarial aspects of a purchase including the actuarial appraisal, GAAP reporting, statutory valuation, taxation aspects of completing a sale, and considerations in the purchase of a block of business. From the Record of the Society of Actuaries, Vol. 21, No. 4a.

Description: 1994 SOA Spring Meeting, Orlando. This session is about market-value accounting including FAS 107 and FAS 115, calculation methods for fair value of liabilities, practice in other industries, practices in other countries and latest developments.