Description: 1987 Valuation Actuary Symposium. This session addressed the task of designing a new NAIC model valuation law embracing the valuation actuary concept, the development of a new Academy SOP specifying how cash flow testing should be done, and SOA committee research to help the valuation actuary to do a better job.

Description: Committee members discuss the objectives of COVARA, areas of current research, summary of findings about C-1 Risk, C-2 Risk, C-3 Risk, and Combination of Risks, and future areas of committee interest. From the 1987 Record of Society of Actuaries, Vol. 13, No. 4B.

Description: This session from the 1994 Valuation Actuary Symposium presents a question and answer format relating to various valuation topics.

Description: This session at the SOA 1990 Annual Meeting looks at mutual company GAAP issues including objectives, common features, comparison to stock company GAAP, and the effect on management of the company.

Description: This session from the 1993 Valuation Actuary Symposium polls the audience on different questions related to valuation actuary work. It also covers other issues including the impact of risk-based capital requirements on testing, HMO opinions and other general questions.

Description: Presented at May 1996 Spring Meeting. Who are our customers? What do they value? How do they buy? These are just a few of the questions that must always be considered. This panel discusses the answers to these and other questions as they exist today and as they will develop over the next five years.

Description: This session from the 1983 SOA Spring Meeting discusses accounting issues for insurance companies including SPDA and UL accounting, reinsurance accounting and the NAIC Blanks Task Force Meeting. From Record of Society of Actuaries Vol. 9, No. 2.

Description: This session discussion is about the update on revision of standard valuation law and MSVR, Actuarial Standards Board, NAIC, FASB, Emerging Issues Task Force, AICPA and COVARA. From Record of the Society of Actuaries Vol. 15, No. 3A.

Description: Discusses 1987 changes for the National Association of Insurance Commissioners [NAIC] Blank, NAIC activities, issues important for Canadian actuaries, update on the Valuation Actuary movement, and a brief update on progress by the Financial Accounting Standards Board [FASB]. From the 1987 Record of Society of Actuaries Vol. 13, No. 4A.

Description: This presentation is a panel discussion from the 1991 Annual Meeting of the Society of Actuaries, held October 20-23 in Toronto. Noting that the regulatory authorities have been talking about the need to modify GAAP and statutory balance sheets to more closely reflect market values, with most of the focus on the market value of assets, the panelists discuss current regulatory thinking, including with respect to disclosures, problems associated with looking only at assets [and not liabilities], practical implications, and use of results as a management tool. From the Record of Society of Actuaries, Volume 17, No. 4B.