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Session 063: Global Pension Accounting: Comparison and Critical Review
Session 063: Global Pension Accounting: Comparison and Critical Review Pension accounting standards continue to evolve across the globe with objectives, methods and assumptions varying, sometimes ...- Authors: Cindy Fraterrigo, Timothy Geddes, Brienne Wyllie
- Date: Jan 2020
- Competency: External Forces & Industry Knowledge
- Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Pensions & Retirement; Pensions & Retirement>Pension accounting
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Trading Places: Life and Pension actuaries find common ground to express funding concepts
Trading Places: Life and Pension actuaries find common ground to express funding concepts A pension actuary and a life actuary collaborate to express public pension liability and asset issues in ...- Authors: R Thomas Herget, R Inglis
- Date: Sep 2014
- Competency: Communication; Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Annuities>Pricing - Annuities; Annuities>Reserves - Annuities; Financial Reporting & Accounting; Pensions & Retirement
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Letting Financial Economics Drive the Development of Transparent Accounting and Contribution Requirements
Letting Financial Economics Drive the Development of Transparent Accounting and Contribution Requirements This paper takes the position that a truly transparent pension accounting expense could ...- Authors: Mark Ruloff
- Date: Jun 2003
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
- Topics: Financial Reporting & Accounting; Pensions & Retirement>Pension accounting
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Digests of Discussion of Subjects of General Interest
Digests of Discussion of Subjects of General Interest This discussion at a 1967 Regional Meeting is about methods of allocating investment income using the investment year method, the treatment ...- Authors: William H Crosson, John C Maynard, J Darrison Sillesky, Lewis C Workman, William M Anderson, W James D Lewis, Wayne A Gillis, C Ross Brereton
- Date: Jun 1967
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: Transactions of the SOA
- Topics: Annuities>Pricing - Annuities; Financial Reporting & Accounting; Life Insurance>Pricing - Life Insurance; Pensions & Retirement>Assumptions and methods
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2023-china-symposium
Reunite with members and non-members in the China actuarial community to discuss recent topics and related issues in areas such as macroeconomic sharing, IFRS 17, product strategy, cross-border ...- Authors: Society of Actuaries
- Date: Mar 2023
- Competency: External Forces & Industry Knowledge; Professional Values; Results-Oriented Solutions; Technical Skills & Analytical Problem Solving
- Topics: Actuarial Profession; Annuities; Economics; Enterprise Risk Management; Finance & Investments; Financial Reporting & Accounting; Global Perspectives; Health & Disability; Life Insurance; Long-term Care; Modeling & Statistical Methods; Pensions & Retirement; Predictive Analytics; Public Policy; Reinsurance; Technology & Applications
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Digest of Discussion at Concurrent Sessions
Digest of Discussion at Concurrent Sessions Digests of following discussions: 1. Mutual life insurance companies - their objectives and operating philosophy 2. State, provincial, and ...- Authors: Society of Actuaries
- Date: Nov 1971
- Competency: External Forces & Industry Knowledge>External forces and business performance; Relationship Management>Staff management and motivation; Strategic Insight and Integration>Effective decision-making; Strategic Insight and Integration>Management partnership; Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: Transactions of the SOA
- Topics: Actuarial Profession>Management skills; Economics>Behavioral economics; Economics>Financial markets; Enterprise Risk Management>Governance; Finance & Investments>Investment strategy - Finance & Investments; Financial Reporting & Accounting; Health & Disability; Life Insurance>Underwriting - Life Insurance; Pensions & Retirement
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Session 137: Pension Plan Hibernation: Don't Poke the Sleeping Bea
Session 137: Pension Plan Hibernation: Don't Poke the Sleeping Bea Near the end of a pension plan's lifespan, after benefit accruals have ceased and the plan has reached fully funded status, ...- Authors: Brett Dutton, Rene Martel, Hilja Viidemann
- Date: Feb 2020
- Competency: External Forces & Industry Knowledge
- Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>Statutory accounting; Life Insurance; Life Insurance>Product development - Life Insurance; Pensions & Retirement; Pensions & Retirement>Defined contribution and 401k plans
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Book Reviews and Notices
Book Reviews and Notices This section contains book reviews and summaries of recently published works on subjects including demography, savings in the U.S., life company state examinations, ...- Authors: Society of Actuaries, Donald D Cody, James B Gardiner, Eli A Grossman, Robert E Slater, George Davis, Bert A Winter, Edwin B. Lancaster, Thomas N E Greville, M. Albert Linton, Morgan H Alvord
- Date: Oct 1955
- Competency: External Forces & Industry Knowledge
- Publication Name: Transactions of the SOA
- Topics: Demography; Financial Reporting & Accounting; Health & Disability; Pensions & Retirement
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Actuarial Certifications and Opinions Rendered
Actuarial Certifications and Opinions Rendered This 1978 session discussed actuarial certifications and opinions rendered with emphasis on i. The who, what, how and by whom, and 2. Underlying ...- Authors: Kenneth T Clark, Carl R Ohman, Richard H Snader, PETER J SALZMANN, Leslie Shapiro, Donald E Trudeau
- Date: Apr 1978
- Competency: Professional Values>Practice expertise
- Publication Name: Record of the Society of Actuaries
- Topics: Actuarial Profession>Qualifications; Financial Reporting & Accounting; Pensions & Retirement>Pension legislation and regulation
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Economic Scenario Generator - Investment Section Web Series - Real World
Economic Scenario Generator - Investment Section Web Series Session #2 - Real World This session will cover the following points: 1. NAIC ESG 2. Strategic Asset Allocation and Optimization ...- Authors: David Schraub, Yury Krongauz, Sohini Chowdhury, Pawel Lojko, Hal Pedersen, Stephen Strommen
- Date: Jun 2021
- Competency: Technical Skills & Analytical Problem Solving
- Topics: Enterprise Risk Management; Finance & Investments; Financial Reporting & Accounting; Life Insurance; Modeling & Statistical Methods; Pensions & Retirement