Description: Panelists discuss the Interim Actuarial Standards Board [IASB] recommendations, ratified by the Board of Directors of the American Academy of Actuaries and effective January 1987, concerning the determination or re-determination of non-guaranteed charges and/or benefits for life insurance and annuity contracts. From the 1987 Record of Society of Actuaries, Vol. 13, No. 4B.

Description: This article discusses the need for more coordination and consistency in assumption setting between the pricing actuary, illustration actuary, appointed actuary, and financial reporting actuary.

Description: A summary of the background, features, and potential pitfalls of the new LTC Experience Reporting Forms, which will soon be required. The new forms are designed to better inform investors, competitors, and regulators about financial performance, reserve adequacy, and relationship between assumptions and experience. Companies are advised to start preparing for the change to the new forms.

Description: Discusses efforts and accomplishments of first 3 years of the Financial Reporting Section and new undertakings.

Description: Presented at June 2000 Spring Meeting. Discusses adjustments mutual company actuaries have to make after demutualization: financial reporting, product design and pricing, profit measures, and roles and opportunities.

Description: Presentation at May 1996 Spring Meeting. This panel discussion covers emerging issues in Canadian financial reporting for life insurance companies: new consolidated standards of practice, future financial condition opinion, disclosure of financial information.

Description: This 1978 session discussed actuarial certifications and opinions rendered with emphasis on i. The who, what, how and by whom, and 2. Underlying methods, principles, practices and so forth and the disclosure thereof. From Record of Society of Actuaries, Vol. 4, No. 1.

Description: This a two-part article on actuarial opinions and addresses the coordination of opinions found in the financial reporting environment of the brown or blue book actuary. From Society of Actuaries Financial Reporting Monograph, M-AS99-1.

Description: A summary of the October 31 meeting of the Board of Governors, where topics included education and examination requirements, SOA organization, pension terminology, publications, didivend philosophy, subcommittee operations, financial statement certifications, the Executive Director position, and consolidation of North American actuarial organizations.

Description: This article discusses update in the last two years to Solvency II.