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  • Worldwide Accounting Developments
    ABI is that you can use achieved profits as the primary method of reporting under U.K. GAAP. However, ... accounting standards, what they are, and why should you care. Time permitting at the end, we'll talk about related ...

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    • Authors: J Engels, Brett McWilliam, S Michael McLaughlin
    • Date: May 2002
    • Competency: External Forces & Industry Knowledge>External forces and business performance
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]
  • FAS 97 - Where Are We Now?
    fixed contract terms, and 3) interest is your primary revenue source, it would seem logical to solve ... deliberations of accounting procedures than it might for direct 1154 FAS 97 -- WHERE ARE WE NOW? issues. First ...

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    • Authors: Michael Eckman, R Thomas Herget, S Michael McLaughlin, Charles Underwood
    • Date: Oct 1989
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
  • Generally Accepted Accounting Principles GAAP Issues
    portfolio? If we're liability people, why do we care about FAS 115 so much, besides this point about ... "Financial Accountingand Reportingof Prepaid Health Care Services." Appar- ently, there has long beena d ...

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    • Authors: S Michael McLaughlin, Dennie W Pritchard, David Rogers, Michael Hughes
    • Date: Oct 1995
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
  • Market-Value Accounting
    Market-Value Accounting This session from the 1995 SOA New York City Meeting discusses Financial ... liability cash flows from multiple scenarios. We take care to specify here that these scenarios reflect all ...

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    • Authors: Stephen M Batza, S Michael McLaughlin
    • Date: May 1995
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]