Description: The Financial Accounting Standards Board FASB and the International Accounting Standards Board IASB issued “The Norwalk Agreement” in October 2002, a memorandum of understanding that reaffirmed their commitment to develop a single set of high quality accounting standards. At that meeting the two standard setters agreed to place a high priority on three steps toward achieving that goal.

Description: This 1991 panel session discussion is a progress report of the Society of Actuaries' Long-Term Care [LTC] Experience Committee. The presentation is organized around three principle areas of the Committee's activities. The first area is noninsurance company experience. The second area is the Committee's 1984-89 study of intercompany insurance experience of monoline long-term care health insurance products. The third area is the Committee's efforts to develop the experience of continuing care retirement communities [CCRCs]. From the Record of the Society of Actuaries Vol. 17, No. 3B.

Description: This article discusses international proposals for accounting reform that would establish a global common measurement approach for the large majority of life insurance and annuity products.

Description: This article discusses actuarial support for an international accounting regime designed to meet the dual objectives of: • Generating a realistic view of operations focusing on expected future cash flows, reflecting the duty of management to add value for shareholders and to protect the interests of policyholders. • Demonstrating the adequacy of supporting capital to cover the risks associated with the business. From: The Actuary, January 2000, volume 34, issue 1.

Description: This is one of eight essays from the collection: 2020 Living to 100 Essays.

Description: This session discussion is health databases, outcomes research, treatment protocol development, ambulatory utilization, SOA Experience Committee activities, and responding to employer demands for data. From Record of Society of Actuaries Vol. 19, No. 1B.

Description: Sam Gutterman presents his paper, 'Expenses and Pricing', at this session at the SOA 1998 Maui I Spring Meeting. He discusses the need to control expenses and reflect them appropriately in pricing as vital to an insurance company' s short-term and long-term success.

Description: Panelists at this session of the 2000 Valuation Actuary Symposium discuss recent developments in the area of fair-value financial reporting including recent FASB developments, international accounting standards, and different approaches to valuing liabilities.

Description: Presented at Living to 100 Symposium, January 2011. This paper first explores the current state and contributing causes of obesity. It then explores the mortality and health care costs of obesity. It ends with a discussion of its management.