Description: Higlights from the 1977 volume of TSA Reports, including Standard Ordinary mortality ratios, an intercompany study of accidental death benefit experience, and reports from the committees on various lines of insurance.

Description: The secretary of the SOA looks back over the last five years at changes in the life insurance business and the actuarial profession.

Description: Article from The Actuary, January 1971 – volume 5 - Issue 1 is an actuary's view on accountants and adjusted earnings.

Description: This article from The Actuary, April 1971, volume 5, Issue 4 talks about an exposure draft. The Exposure Draft of the American Institute of Certified Public Accountants on Audits of Life Insurance Companies has not apparently had among actuaries the wide circulation it deserves, judging by the relatively few responses to Robert Winters letter in the February issue of The Actuary. This is a most important document because it affects not only the accounting practices of life insurance companies but also the status of the actuarial profession.

Description: One of the most fundamental concepts in actuarial practice is the time value of money. For any work in which future cash flows are allowed for, such as reserving or pricing, it is natural to discount to present values so that an appropriate amount of money can be set aside today, allowing for future investment returns. This article discusses yield curve extrapolation methods along with the benefits and drawbacks of these methods.

Description: Inaugural article in a series to share resources with other actuaries at smaller companies. This article will introduce the reader to the Academy's Life and Health Valuation Law Manual, an annual publication containing numerous references, notes and guidelines to help valuation actuaries complete their statutory regulatory work.

Description: Part I of a four-part series on insurance product regulations around the world. Provides a good high-level summary of the regulations as of 2002.

Description: A review of Life Insurance Accounting, a reference work by twenty three authors under the direction of the Insurance Accounting and Statistical Association, IASA.