Description: This article provides illustrations of an approach to presentation of income and expenses that may be applied to long duration contracts, i.e., those that are measured by the building blocks approach for the emerging new standard on insurance contracts.

Description: Article describing the evolution and actuarial relevance of sustainability reporting

Description: This paper takes the position that a truly transparent pension accounting expense could be developed to produce superior reporting that reflects experience as it occurs. Contributions could also be based on some asset and liability information about the pension plan, but with flexibility to allow for more controllable and stable contributions. From Current Pension Actuarial Practice in Light of Financial Economics Symposium, M-RS04-1.

Description: Three industry actuarial experts respond to pre-submitted and from-audience questions regarding the future of the valuation actuary, and statutory and GAAP accounting issues. Session 30OF of the 2005 Valuation Actuary Symposium.

Description: Covers current and emerging issues in statutory and GAAP financial reporting in the United States and Canada. One segment focuses on the Financial Accounting Standards Board [FASB] proposal for a new accounting model for universal life insurance, with comments by a member of the FASB staff. From the 1987 Record of Society of Actuaries, Vol. 13, No. 3.

Description: Panelists in this session discuss and debate Return on Equity [ROE] and other financial measures for mutual life companies, the treatment of dividends, taxes, and other items under various approaches, and the perspective of mutual companies versus stock companies in this context. From the 1987 Record of Society of Actuaries, Vol. 13, No. 3.

Description: Discussion of the Buol Report, dealing with international solvency standards for life insurance companies

Description: Read the March 2017 issue of The Financial Reporter published by the Financial Reporting Section.

Description: This session will be devoted to providing brief updates on the status and future impacts of new and emerging issues in financial reporting. The Canadian update will include the potential implications for U.S. reporting.

Description: Presented at October 1996 Annual Meeting. Discusses the status and future impact of new and emerging issues in financial reporting and taxation.