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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]
  • 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]
  • Generally Accepted Accounting Principles 'GAAP' for Mutuals - Current Status
    Generally Accepted Accounting Principles 'GAAP' for Mutuals - Current Status Presented at May 1996 Spring Meeting. Panelists share experiences and discuss alternative approaches ...

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    • Authors: David W Parsons, Stephen Strommen, Edward B Kiffel, Charles A Sinex
    • Date: May 1996
    • Competency: 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]
  • Accounting for Policyholder Dividends
    Accounting for Policyholder Dividends This panel discussion session explored alternative methods for accounting recognition of the costs of policyholder dividends. The theoretical bases, as well ...

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    • Authors: Kenneth LaSorella, Darryl Wagner, Patricia Matson, Brian Purves
    • Date: Oct 2001
    • Competency: External Forces & Industry Knowledge; 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]; Public Policy
  • 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
  • Accounting For Internal Replacement Programs
    Accounting For Internal Replacement Programs Presented at May 1985 Spring Meeting. This session discussed: Applicable accounting rules, Replaced policies' unamortized acquisition costs, ...

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    • Authors: Kriss Cloninger, Paul F Kolkman, Daniel J Kunesh, Howard L Rosen, Joseph A Sikora
    • 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]
  • FAS 106 - Accounting for OPEBS
    FAS 106 - Accounting for OPEBS Discussion of GAAP accounting for post employment benefits and FAS 106. Accounting standards;Assumptions;Demographics;Financial Accounting Standards Board=FASB; ...

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    • Authors: Vincent Amoroso, Dennis M Polisner, Diana J Scott, Stephen Eisenstein, Martha Marcon
    • Date: May 1992
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; 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]; Pensions & Retirement>Pension accounting
  • Accounting Alternatives For New Products
    Accounting Alternatives For New Products Presented at April 1985 Spring Meeting. This session discussed different accounting alternatives for products such as Universal Life, deferred ...

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    • Authors: John W Brumbach, Charles Carroll, Douglas A Eckley, Dennis L Stanley, Michael Stein
    • Date: Apr 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]; Financial Reporting & Accounting>Statutory accounting