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FAS Nos. 87 And 88
FAS Nos. 87 And 88 This session discussion is about the Financial Accounting Standard FAS 87 and FAS 88 for pension accounting and mergers and acquisitions, including requirements for fiscal ...- Authors: Elinor V Bowman, Scott B Gildner, Joseph W Kelly, D Gerald Searfoss
- Date: Oct 1989
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Pensions & Retirement>Pension accounting
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Current Topics in GAAP
Current Topics in GAAP Panelists discuss the following current GAAP issues: [1] internal replacements, [2] purchase accounting [including FAS 141 and 142], [3] emerging accounting issues, and [4] ...- Authors: Charles Carroll, John Morris, David Rogers, Phillip Shane Elenbaas, David M Brown
- Date: Oct 2002
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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Current Events - GAAP
Current Events - GAAP The panelists at this session of the SOA 2003 Washington, DC Spring Meeting discuss recent GAAP activities including new Standards of Practice for new nontraditional ...- Authors: John Morris, Michael Hughes, Jason Morton, Deborah Whitmore
- Date: May 2003
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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Market-Value Accounting
Market-Value Accounting This session from the 1995 SOA New York City Meeting discusses Financial Accounting Standard 115 for valuing assets at market, surplus volatility and what that means in a ...- Authors: Stephen M Batza, S Michael McLaughlin
- Date: May 1995
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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Generally Accepted Accounting Principles: Implications for Mutual Insurance Holding Companies and Demutualizations
Generally Accepted Accounting Principles: Implications for Mutual Insurance Holding Companies and Demutualizations Panelists from U.S. and Canada describe their GAAP experience and address the ...- Authors: Alan Brinkman, Jason Morton, Ed Morrissey
- Date: May 1999
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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Accounting Issues For Insurance Companies
Accounting Issues For Insurance Companies This session from the 1983 SOA Vancouver Meeting discusses GAAP topics including purchase accounting, UL, deferred acquisition costs and others. The ...- Authors: Grace V Dillingham, Douglas A Eckley, Glen Gammill, Norman E Hill, Clark Ramsey, Neal N Stanley
- Date: May 1983
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting
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Let's Make a Deal: Life and Health Mergers and Acquisitions
Let's Make a Deal: Life and Health Mergers and Acquisitions In session 51CS of the Maui I Spring Meeting the Panel describes what every actuary should know about mergers and acquisitions in ...- Authors: Charles Carroll, Herbert E Goodfriend, William R Horbatt
- Date: Jun 1998
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Life Insurance
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Generally Accepted Accounting Principles Reserve Alternatives For New Products
Generally Accepted Accounting Principles Reserve Alternatives For New Products This session from the 1984 SOA Toronto Meeting discusses GAAP Accounting Alternatives For New Products including ...- Authors: Charles Carroll, Douglas A Eckley, Paul F Kolkman, Charles A Nichols
- Date: Oct 1984
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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Generally Accepted Accounting Principles GAAP Issues
Generally Accepted Accounting Principles GAAP Issues This session from the 1995 SOA Boston Meeting covers recent developments in the U.S. Topics include FASB and AICPA pronouncements such as FAS ...- Authors: S Michael McLaughlin, Dennie W Pritchard, David Rogers, Michael Hughes
- Date: Oct 1995
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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Current Issues for Mutual Company GAAP
Current Issues for Mutual Company GAAP From a panel discussion session at the Spring regional meeting of the Society of Actuaries held in Atlanta, Georgia, May 24-25, 1999 Panelists discuss ...- Authors: Harold J Darak, Kenneth LaSorella, Louis Weisz, Lynn Pogas, Albert J Reznicek
- Date: May 1999
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]