Announcement: SOA releases February 2024 Exam FM passing candidate numbers.

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  • FAS No. 97 Brings Sweeping Changes
    FAS No. 97 Brings Sweeping Changes FASB's Statement of Financial Accounting Standards No. 97 contains wide-sweeping changes to the preparation of GAAP financials for insurance companies.

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    • Authors: Mark Evans
    • Date: Jul 1988
    • Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
    • Publication Name: The Actuary Magazine
    • Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Life Insurance>Universal life
  • Generally Accepted Accounting Principles [GAAP] for New Generation Products
    Generally Accepted Accounting Principles [GAAP] for New Generation Products Discusses the then-current Federal Accounting Standards Board [FASB] proposal designed for universal life [UL] and ...

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    • Authors: Kevin A Marti, James Milholland, Mark Evans
    • Date: May 1987
    • Competency: Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]
  • Expensing Employee Stock Options
    Expensing Employee Stock Options This 2004 article discusses current issues and developments relating to the valuation of and accounting for employee stock options. Stock options; 11009 7/1/2004 ...

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    • Authors: Mark Evans
    • Date: Jul 2004
    • Competency: External Forces & Industry Knowledge>General business skills
    • Publication Name: Risks & Rewards
    • Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]