Description: 1987 Valuation Actuary Symposium. This open forum discussed the implementation of GAAP for life insurance companies in Canada. Topics included the history, concerns, provisions for adverse deviations, developments, application, and practical implementation.

Description: In session 32 IF of the New York Annual Meeting the panel discusses the ongoing consolidation at the domestic and foreign levels of the financial services industry, and the ensuing need for an international accounting standard. From the Record of the Society of Actuaries, Vol. 24, No. 3.

Description: Presentation at May 1996 Spring Meeting. This panel discussion covers emerging issues in Canadian financial reporting for life insurance companies: new consolidated standards of practice, future financial condition opinion, disclosure of financial information.

Description: This session at the SOA 2003 Washington, DC Spring Meeting is a debate on the pros and cons of three alternative reporting methods -Embedded [Economic] Value, Fair Value and U.S. GAAP - as measures of shareholder-value creation and as pricing tools. Each speaker describes his preferred method, emphasizing the uses and advantages of the method, and critiques the other methods.

Description: This session 30 PD of the New Orleans Annual Meeting discusses how several organizations, with representation from a number of countries, are currently drafting new standards to create uniformity across nations. From the Record of the Society of Actuaries, Volume 27, No. 3.

Description: Presenters examine some of the difficulties created by the absence of worldwide generally accepted accounting principles. Topics covered: 1. The need for worldwide Generally Accepted Accounting Principles, accounting, and reserving standards. 2. The work being done by the International Accounting Standards committee and the International Organization of Securities Commissions.