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  • New Methods of Accounting in Other Countries
    accountingpracticesfor life insurance companies. We in the U.S. and Canadahave been faced with changes, including ... concept, which is similar to a trust fund in the U.S. Assets of the policyholders are held separate from ...

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    • Authors: Douglas French, Sam Gutterman, Fernando Troncoso, Guy Barker
    • Date: Oct 1993
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting; Global Perspectives
  • The Forthcoming International Accounting Standards
    _________________________________ *Copyright © 2000, Society of Actuaries RECORD, Volume 25, No. 1* ... will have to address some of the same issues in the U.S. context, which we will talk about a little bit later ...

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    • Authors: Sam Gutterman, Daniel J Kunesh
    • Date: May 1999
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting
  • Are You Getting Ready For Change?
    Are You Getting Ready For Change? This article discusses international proposals for accounting reform ... the large majority of life insurance and annuity products. Enterprise risk management=ERM;Financial ...

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    • Authors: Sam Gutterman, Tesi Johnson, David Legge
    • Date: Apr 2011
    • Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
    • Publication Name: The Actuary Magazine
    • Topics: Financial Reporting & Accounting; Global Perspectives
  • International Valuation - Coming Soon to a Country Near You
    International Valuation - Coming Soon to a Country Near You 1999 SOA Annual Meeting, San ... several organizations to craft the next century's insurance valuation framework, and how these efforts ...

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    • Authors: Arnold Dicke, Sam Gutterman, Edward Robbins, Walter Rugland, Shirley Hwei-Chung Shao
    • Date: Oct 1999
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>Fair value accounting; Global Perspectives