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  • International Financial Reporting Standards
    revenue, and that revenue should be related to the primary profit center or carrier. Term insurance mortality ... standards for insurance, sort of a pro-action to try to direct the IASC. The document has been discussed at the ...

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    • Authors: Morris Chambers, Sam Gutterman
    • Date: Oct 1999
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Global Perspectives
  • International Valuation - Coming Soon to a Country Near You
    to execute various business alternatives was a primary objective. In other words, regulators should be ... essentially points out that the system itself doesn't take care of all the things that are developed when we keep ...

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    • Authors: Arnold Dicke, Sam Gutterman, Edward Robbins, Walter Rugland, Shirley Hwei-Chung Shao
    • Date: Oct 1999
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>Fair value accounting; Global Perspectives
  • Findings on Social Security Systems and Mortality Projections
    Findings on Social Security Systems and Mortality Projections This article is an introduction to ... in cigarette smoking, improved access to medical care–due in part to the introduction of Medicare and ...

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    • Authors: Sam Gutterman
    • Date: Dec 2008
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Actuary Magazine
    • Topics: Demography>Mortality - Demography; Experience Studies & Data>Mortality; Global Perspectives
  • Profession Gets A New International Home
    Profession Gets A New International Home This article discusses the decision to have the ... SOA’s 1997 Yearbook on page 237. SOA members may direct their questions about the IAA to the organization’s ...

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    • Authors: Sam Gutterman
    • Date: Apr 1997
    • Competency: Professional Values; Strategic Insight and Integration>Big picture view
    • Publication Name: The Actuary Magazine
    • Topics: Actuarial Profession>Professional associations; Global Perspectives
  • Credit Spreads, Asset Return Assumptions and the Fair Value of Liabilities
    this presentation, I'm going to argue that the primary purpose of the general purpose accounting system ... prospective owners are not the primary users and that some of the others are the primary users, you could go the ...

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    • Authors: Sam Gutterman, Burton Jay, Larry Rubin, Hubert B Mueller
    • Date: Jun 2004
    • Competency: External Forces & Industry Knowledge>Actuarial theory in business context
    • Publication Name: Record of the Society of Actuaries
    • Topics: Finance & Investments; Financial Reporting & Accounting>Fair value accounting; Global Perspectives
  • Are You Getting Ready For Change?
    Are You Getting Ready For Change? This article discusses international proposals for accounting ... compliance-oriented lens. While this is clearly a primary objective, insurers should also think and plan ...

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    • Authors: Sam Gutterman, Tesi Johnson, David Legge
    • Date: Apr 2011
    • Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
    • Publication Name: The Actuary Magazine
    • Topics: Financial Reporting & Accounting; Global Perspectives
  • New Methods of Accounting in Other Countries
    insurance companies. Even if you have no interest or no direct interest in Australia, I think you will find what ... out of the questionto have a 40 (equi- ties)/40 direct property/20 fixed interestbackingthese liabilities ...

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    • Authors: Douglas French, Sam Gutterman, Fernando Troncoso, Guy Barker
    • Date: Oct 1993
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting; Global Perspectives