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FAS 88- Advanced
encountered in the application of FAS Statement 88 with respect to curtailments, settlements, measurement dates ... requirements, and the recognition of gains and losses. From the Record of the Society of Actuaries Vol.- Authors: John H Grady, Walter J McLaughlin, William Torrie, Leon B Wilneff, Patricia L Wojcik
- Date: Oct 1990
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]
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Generally Accepted Accounting Principles GAAP Issues
Issues This session from the 1995 SOA Boston Meeting covers recent developments in the U.S. Topics include ... performance measurement and other uses of GAAP financial statements. From the Record of the Society of Actuaries ...- 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]
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Actuaries Out of the Box: Our Roles in Implementing New Reporting Regime – Lessons Learned from the Ground
Actuaries Out of the Box: Our Roles in Implementing New Reporting Regime – Lessons Learned from the Ground ... Under the new reporting regimes actuaries have the opportunity to become leaders for all aspects of cash ...- Authors: Nicholas Carbo, Alexandre Lemieux, Brian J. Foley, Christopher Murphy
- Date: Aug 2020
- Competency: Strategic Insight and Integration
- Topics: Actuarial Profession; Actuarial Profession>Professional development; Financial Reporting & Accounting; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]
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FASB Discussion Memorandum - An Update
from the 1984 SOA Salt Lake City Meeting focuses on the FASB Discussion Memorandum regarding the accounting ... accounting of pension and other post-employment benefits. It includes an update on any FASB action and then ...- Authors: Robert F Drozd, Michael J Gulotta, Paul B W Miller, Craig A Olney, Charles L. Trowbridge
- Date: May 1984
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]
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Accounting and Financial Reporting for Pension Plans and Other Post-Retirement Benefits
Accounting and Financial Reporting for Pension Plans and Other Post-Retirement Benefits This ... Benefits This panel discussion session examines the accounting and financial reporting for pension plans ...- Authors: Edward H Davis, Marvin Ens, Jack Forstadt, Jules M Cassel
- Date: Oct 1979
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]
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Current Topics in Financial Reporting
Current Topics in Financial Reporting Panelists provide updates on: [1] NAIC activities on ... changes. From the 1988 Record of Society of Actuaries, Vol. 14, No. 3. National Association of Insurance ...- Authors: Charles D Friedstat, Carolyn Goodale, Paul F Kolkman, Anthony John Tokarz, Charlie Flood
- Date: Jun 1988
- 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>Statutory accounting
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Luncheon Presentation: FASB: Past, Present and Future
session from the 1994 Valuation Actuary Symposium discusses FASB including that FASB is the designated ... designated organization in the private sector for establishing standards of financial reporting and accounting ...- Authors: Glen Gammill, Robert Northcutt
- Date: Jan 1994
- Competency: External Forces & Industry Knowledge
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]
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Managing Pension Surplus or the Lack Thereof
Surplus or the Lack Thereof Presenter discusses some techniques for minimizing and controlling the damage ... surpluses caused by market forces. From the Record of the Society of Actuaries, Vol. 25, No. 2. Accounting ...- Authors: Application Administrator
- Date: Jun 1999
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Economics>Financial economics; Enterprise Risk Management>Financial management; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]
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Evolution of Accounting Standards and Current Developments
Evolution of Accounting Standards and Current Developments This 1977 panel discussion examined evolution ... evolution of accounting standards and current developments. Topics discussed included: 1. FASB'S ...- Authors: Henry B Ramsey, Richard S Robertson, Jarvis Farley, Albert A Koch, Reed K Storey
- Date: Oct 1977
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]
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United States Employee Benefits - Current Developments
Developments This session from the 1984 SOA Toronto discusses the Deficit Reduction Act of 1984 - DEFRA, FASB proposals ... proposals and the Retirement Equity Act of 1984 - REA. From Record of the Society of Actuaries Vol.- Authors: Gregory Delamarter, F Jay Lingo, Virginia S Olds
- Date: Oct 1984
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Pensions & Retirement; Social Insurance>Medicare