1
-
10
of
44
results (0.48 seconds)
Sort By:
-
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
-
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]
-
Pension Topics For The Non-Pension Actuary
Pension Topics For The Non-Pension Actuary This session discussion is an overview of pension issues and ... and recent developments for the non-pension actuary, TRA 86, regulatory developments, FASB and plan design ...- Authors: Karen Justesen, Stanley C Samples, Deborah Stern, Joan Weiss, Daniel M Matern
- Date: Apr 1988
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Pensions & Retirement>Corporate plans; Pensions & Retirement>Plan design; Public Policy
-
Another World FASB
This session is about the various FASB statements with which the retirement benefit actuary must ... developments. Topics included: 1. What the FASB is all about and what its objectives have been ...- Authors: James T Colburn, Dennis M Polisner, James M Van Valen, Diana J Scott, Kenneth E Dakdduk
- Date: Oct 1993
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Pensions & Retirement>Pension accounting
-
FAS 97
issues, unlocking of assumptions and restatement of unamortized acquisition costs, purchase accounting ... accounting, and handling the EITF ruling. Assumptions;Generally Accepted Accounting Principles=GAAP;Persistency;Deferred ...- Authors: Errol Cramer, Howard L Rosen, Eric Schuering
- Date: Jun 1993
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]
-
Understanding Generally Accepted Accounting Principles [GAAP] and Statutory Profitability
collateralized mortgage obligations [CMOs], [3] the emergence of earnings under FAS 60 and FAS 97 products, and [4] ... Session 10 of the 1992 Valuation Actuary Symposium. Collateralized debt obligation=CDO;Market value of lia ...- Authors: Randall Boushek, John W Brumbach, Paul S Graham, Craig R Raymond
- Date: Jan 1992
- Competency: Technical Skills & Analytical Problem Solving
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting
-
Managing the Balance Sheet
Managing the Balance Sheet This session from the 1995 SOA New York City Meeting discusses Financial ... company's FLUX score and how it is calculated, the valuation actuary, how to manage off-balance-sheet ...- Authors: Joseph Dunn, R Thomas Herget, Norman E Hill, Christopher T Anderson
- 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]; Public Policy
-
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
-
U.S. GAAP Update
U.S. GAAP Update This session from the 2005 SOA Spring Meeting discusses SOP 03-1, DAC on internal replacements ... Sarbanes-Oxley - SOX Section 404. From the Record of the Society of Actuaries, Vol. 31, No. 1. Session ...- Authors: Richard Farrell, Steven H Mahan, David White
- Date: May 2005
- Competency: External Forces & Industry Knowledge; Professional Values>Practice expertise
- 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]
-
The New Purchase Accounting
The New Purchase Accounting Presented at May 2002 Spring Meeting. The Financial Accounting Standards ... pronouncements during 2001 that materially change the way in which companies account for purchase transactions ...- Authors: Jason Morton
- Date: May 2002
- Competency: External Forces & Industry Knowledge>External forces and business performance; Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: Record of the Society of Actuaries
- Topics: Finance & Investments; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]