Description: This session from the 1995 SOA New York City Meeting discusses Financial Accounting Standard 115 for valuing assets at market, surplus volatility and what that means in a market-value accounting environment and fair value of liabilities. From the Record of the Society of Actuaries, Vol. 21, No. 2.

Description: This session from the 1995 SOA Boston Meeting covers recent developments in the U.S. Topics include FASB and AICPA pronouncements such as FAS 115, GAAP for mutuals, and performance measurement and other uses of GAAP financial statements. From the Record of the Society of Actuaries, Vol. 21, No. 4a.

Description: This session from the 1993 Valuation Actuary Symposium introduces the Basic Issues and Principles Health Practice Note and provides some background information including cash flow testing, Section 7 opinions and an update on solvency issues.

Description: This session at the SOA 1998 Maui I Spring Meeting looks at the fair value of liabilities focusing on financial measurement, FASB 115, implications of various methods and a status update. Case studies comparing statutory, GAAP and fair value results are discussed.

Description: Presented at June 1996 Spring Meeting. This session presents an overview of the SOA cosponsored conference on fair value of insurance liabilities, including a comparison of some of the methods presented. The session also provides a status update of recent industry and professional activities and what the future may hold for the use of fair value of insurance liabilities in insurance company financial statements.

Description: 1997 Valuation Actuary Symposium, Session 22 is the second part of the Practitioners' Forum. The goal of the session is to identify and discuss some of the major issues and concerns that ought to be on the minds of actuarial managers and senior actuaries as they look at the environment and look into the future at some of the things coming at us.

Description: This session from the 1984 SOA Toronto Meeting discusses unisex cost/non-smoker discounts, contingent benefits, indexed benefits, partial loss, guaranteed insurability, valuation standards and claim reserve estimation. From Record of the Society of Actuaries Vol. 10, No. 4A

Description: Presented at May 2002 Spring Meeting. Discusses accounting methods in different countries as well as recent developments in international accounting standards for insurance.

Description: 1993 SOA Spring Meeting, Boston. The session is about fair-value financial reporting. It discussed market value/present value, economic value/value added, Financial Accounting Standards Board initiatives, and Europe 1992.

Description: This session from the 1994 Valuation Actuary Symposium covers long term care and health related issues for valuation, an update from the Risk-Based Capital Task Force of the Academy on developing a risk-based capital formula for health coverages, an overview of the health practice notes.