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  • Practitioner's Forum
    Practitioner's Forum From an interactive forum session at the 2001 Valuation Actuary Symposium, held in Lake Buena Vista, Florida, November 29-30, 2001 Discussion of the major financial ...

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    • Authors: James Bridgeman, Norman E Hill, Joseph A Sikora
    • Date: Nov 2001
    • Competency: Technical Skills & Analytical Problem Solving>Incorporate risk management; Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Topics: Actuarial Profession>Standards of practice; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting; Public Policy
  • Accounting Issues For Insurance Companies
    Accounting Issues For Insurance Companies This session from the 1983 SOA Vancouver Meeting discusses GAAP topics including purchase accounting, UL, deferred acquisition costs and others. The ...

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    • Authors: Grace V Dillingham, Douglas A Eckley, Glen Gammill, Norman E Hill, Clark Ramsey, Neal N Stanley
    • Date: May 1983
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting
  • Measuring Interest Rate Spread
    Measuring Interest Rate Spread The Actuary Vol. 22, No. 2. This article discusses how the the choice of basis for measuring Interest Rate Spread impacts pricing and accounting for interest ...

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    • Authors: Selig Ehrlich
    • Date: Feb 1988
    • Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
    • Publication Name: The Actuary Magazine
    • Topics: Annuities>Pricing - Annuities; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting; Life Insurance>Pricing - Life Insurance
  • Chairperson's Corner: Section Priorities for 2016
    Chairperson's Corner: Section Priorities for 2016 A description of the Financial Reporting Section's priorities for 2016. Financial reporting 6442469534 6/1/2016 12:00:00 AM ...

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    • Authors: Leonard Mangini
    • Date: Jun 2016
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Fair value accounting; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Financial Reporting & Accounting>Statutory accounting; Financial Reporting & Accounting>Tax accounting
  • Chairperson's Corner
    Chairperson's Corner Update on Financial Reporting Council activities. accounting standards;statutory reserves;GAAP reserves 6442476983 6/1/2017 12:00:00 AM ...

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    • Authors: James S Hawke
    • Date: Jun 2017
    • Competency: Professional Values>Practice expertise
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Fair value accounting; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting
  • Adjusted Earnings for Mutual Life Insurance Companies
    Adjusted Earnings for Mutual Life Insurance Companies This paper argues by means of a mathematical demonstration that: 1. Natural reserves are not appropriate for adjusting earnings of mutual ...

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    • Authors: Donald D Cody
    • Date: Oct 1972
    • Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Publication Name: Transactions of the SOA
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting
  • Where Have All The Earnings Gone?
    Where Have All The Earnings Gone? This article discusses the impact on the financial statements of changing from Statutory Accounting to GAAP Accounting and the under-reporting of long-term ...

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    • Authors: George L Hogeman
    • Date: Feb 1974
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Actuary Magazine
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting
  • ACLI Update Column
    ACLI Update Column Update on accounting and capital/RBC issues subsequent to tax reform. Accounting standards;American Academy of Actuaries=AAA;Tax accounting;Taxes=Taxation;Risk-based ...

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    • Authors: Regina Y Rose, Mandana Parsazad, Paul S Graham, Pete Bautz
    • Date: Jun 2018
    • Competency: External Forces & Industry Knowledge>Actuarial theory in business context; External Forces & Industry Knowledge>External forces and business performance; Professional Values>Practice expertise
    • Publication Name: Taxing Times
    • Topics: Finance & Investments>Capital management - Finance & Investments; Finance & Investments>Risk measurement - Finance & Investments; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting; Financial Reporting & Accounting>Tax accounting
  • Understanding Generally Accepted Accounting Principles [GAAP] and Statutory Profitability
    Understanding Generally Accepted Accounting Principles [GAAP] and Statutory Profitability Presenters discuss: [1] market-value accounting, [2] accounting for mortgage-backed securities [MBSs] ...

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    • 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
  • What actuaries can learn from accountants
    What actuaries can learn from accountants How actuarial practices have benefited from lessons learned from accountants Actuarial Standards Board=ASB;Actuarial Standards of Practice=ASOPActuarial ...

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    • Authors: James Milholland
    • Date: Mar 2016
    • Competency: Professional Values>Practice expertise; Professional Values>Public interest representation
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Financial Reporting & Accounting>Statutory accounting