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  • Current Financial Reporting Topics in the United States
    (OPEBs). The discussions have focused mainly on health care cost trends, discount rates, recognition criteria ... companies that have to register with the SEC as a primary registrant or because they sponsor a mutual fund ...

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    • Authors: William Carroll, Arnold Dicke, Paul F Kolkman, James D Wallace
    • Date: Jun 1990
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Record of the Society of Actuaries
    • Topics: Actuarial Profession>Standards of practice; Financial Reporting & Accounting
  • Regulatory Topics
    on the conservative side. In the absence of a direct standard, all I have done in the past is use a ... mentioned by Doug Doll, but they could have a very direct impact on you folks. Guideline IXA has been exposed ...

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    • Authors: William Carroll, Rodney E Friedy, John A Hartnedy, Kerry Krantz, Robert Potter
    • Date: Sep 2000
    • Competency: Professional Values>Public interest representation; Relationship Management>Relationships and trust
    • Topics: Actuarial Profession>Professional associations; Actuarial Profession>Standards of practice; Financial Reporting & Accounting>Statutory accounting; Public Policy