Announcement: SOA congratulates the new ASAs and CERAs for April 2024.

Announcement: SOA releases March 2024 FAM, FAML, and FAMS Exams passing candidate numbers.

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  • Adopting U.S. GAAP Accounting for Pre-Need Plans
    Adopting U.S. GAAP Accounting for Pre-Need Plans This paper discusses approaches for reporting pre-need plans in the Phillipines under the generally accepted accounting principles of the United ...

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    • Authors: Frank Buck
    • Date: Feb 2003
    • Competency: External Forces & Industry Knowledge>Actuarial theory in business context; Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Publication Name: International News
    • Topics: Actuarial Profession>Standards of practice; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
  • Investor & Management Expectations of the “Return On Equity” Measure vs. Some Basic Truths of Financial Accounting
    Investor & Management Expectations of the “Return On Equity” Measure vs. Some Basic Truths of Financial Accounting There is often a disconnect between the way products are priced IRR and ...

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    • Authors: Michelle Smith
    • Date: Sep 2003
    • Competency: External Forces & Industry Knowledge>Actuarial theory in business context; Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]