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  • Accounting For Mergers And Acquisitions
    Accounting For Mergers And Acquisitions Presented at May 1985 Spring Meeting. This session discussed: AICPA activity in purchase accounting, Merger/Acquisition accounting, Assumption ...

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    • Authors: Stephen D Bickel, Richard S Miller, Thomas E Skillman, Robert Stein, Keith A Tucker
    • Date: May 1985
    • 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>Generally Accepted Accounting Principles [GAAP]
  • Fair Value of Insurance Liabilities
    Fair Value of Insurance Liabilities Presented at May 1996 Spring Meeting. Presents an overview of conference co-sponsored by the SOA on fair value of insurance liabilities, including a ...

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    • Authors: Douglas Doll, Irwin T Vanderhoof, Zain Mohey-Deen, Robert C Wilkins
    • Date: May 1996
    • 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: Financial Reporting & Accounting>Fair value accounting; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
  • Draft SOP on Nontraditional Products: GMDB Reserve Requirements and Implications
    Draft SOP on Nontraditional Products: GMDB Reserve Requirements and Implications Presented at May 2002 Spring Meeting. This session covers the AICPA's proposed statement of position on ...

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    • Authors: Louis Lombardi, David C Scheinerman, Karen DeToro
    • Date: May 2002
    • Competency: External Forces & Industry Knowledge>External forces and business performance
    • Publication Name: Record of the Society of Actuaries
    • Topics: Actuarial Profession>Standards of practice; Annuities>Variable annuities; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
  • General Accepted Accounting Principles 'GAAP' Implementation Implementation Issues
    General Accepted Accounting Principles 'GAAP' Implementation Implementation Issues Presented at October 1996 Annual Meeting. This discussion centers on GAAP implementation and ...

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    • Authors: Application Administrator, Mary Ann H Peltier, James Milholland, Ronald Takemoto
    • Date: Oct 1996
    • Competency: External Forces & Industry Knowledge>External forces and business performance; Strategic Insight and Integration>Management partnership
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
  • Generally Accepted Accounting Principles 'GAAP' Margins For Adverse Deviation
    Generally Accepted Accounting Principles 'GAAP' Margins For Adverse Deviation Presented at May 1985 Spring Meeting. This session discussed: Applicable American Academy of ...

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    • Authors: Kriss Cloninger, Douglas A Eckley, Norman E Hill, Floyd Martin
    • Date: May 1985
    • 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: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
  • Management Financial Statements For Mutual Companies
    Management Financial Statements For Mutual Companies Presented at May 1985 Spring Meeting. This session discussed: Overview of current activities, Evaluating accounting alternatives, ...

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    • Authors: Glen Gammill, Glenn H Gettier, Robert Stein, Joseph H Tan, Owen A. Reed, Henry R Ramsey
    • Date: May 1985
    • Competency: External Forces & Industry Knowledge>External forces and business performance
    • Publication Name: Record of the Society of Actuaries
    • Topics: Enterprise Risk Management>Financial management; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
  • Session 45: Dynamic Hedging - Fair Valuation for FAS 133
    Session 45: Dynamic Hedging - Fair Valuation for FAS 133 Presented at May 2002 Spring Meeting. This session covers the current status of FAS 133 and extensions such as the proposed statement ...

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    • Authors: Ejaz Haroon, Martin Hall
    • Date: May 2002
    • Competency: External Forces & Industry Knowledge>External forces and business performance
    • Publication Name: Record of the Society of Actuaries
    • Topics: Finance & Investments>Derivatives; Financial Reporting & Accounting>Fair value accounting; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
  • Worldwide Accounting Developments
    Worldwide Accounting Developments Presented at May 2002 Spring Meeting. Discusses accounting methods in different countries as well as recent developments in international accounting standards ...

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    • Authors: J Engels, Brett McWilliam, S Michael McLaughlin
    • Date: May 2002
    • Competency: External Forces & Industry Knowledge>External forces and business performance
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]
  • New Products Accounting Alternatives
    New Products Accounting Alternatives Presented at May 1985 Spring Meeting. This session discussed: Single premium deferred annuity, Flexible premium annuity, Universal life, Vanishing premium ...

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    • Authors: Bruce Bengtson, William J Schreiner, Edward Silins, Michael M Sonderby
    • Date: May 1985
    • Competency: External Forces & Industry Knowledge>External forces and business performance
    • Publication Name: Record of the Society of Actuaries
    • Topics: Annuities>Individual annuities; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting; Life Insurance
  • New Products Accounting Alternatives
    New Products Accounting Alternatives Presented at June 1985 Spring Meeting. Discusses statutory and GAAP accounting alternatives for Universal Life, Variable Products, Flexible Premium Annuity ...

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    • Authors: Edward F Bader, Shane A Chalke, Rex D Hemme, Linda L Wein
    • Date: Jun 1985
    • 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: Annuities>Individual annuities; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting; Life Insurance>Universal life