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Ethics in Financial Reporting
Ethics in Financial Reporting This session from the 2003 SOA Orlando Meeting focuses on the actuary's role and responsibility in the financial reporting process. It covers peer-review ...- Authors: Neville Henderson, Josephine A Robinson, Darryl Wagner
- Date: Oct 2003
- Competency: Professional Values>Ethical standards
- Publication Name: Record of the Society of Actuaries
- Topics: Actuarial Profession>Ethics; Actuarial Profession>Standards of practice; Financial Reporting & Accounting; Public Policy
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Demutualization: Filling the “GAAP” in Accounting
Demutualization: Filling the “GAAP” in Accounting Demutualization: Filling the “GAAP” in Accounting by Darryl G. Wagner and Patricia E. Matson from The Financial Reporter, February 2000, Issue ...- Authors: Darryl Wagner, Patricia Matson
- Date: Feb 2000
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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Residual Margin Recalibration Under The IASB Exposure Draft
Residual Margin Recalibration Under The IASB Exposure Draft Feature article discussing the current International Accounting Standards Board IASB Exposure Draft ED. A model of 10 year level term ...- Authors: Darryl Wagner, Albert Li, Andy Ferris
- Date: Jun 2011
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>International Accounting Standards Board [IASB]
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Is Your Company Ready for Sarbanes-Oxley?
Is Your Company Ready for Sarbanes-Oxley? This session 4 OF of the 2004 Valuation Actuary Symposium discusses the links among shareholder value, investor trust and Sarbanes-Oxley compliance.- Authors: Judy L Strachan, Patrick D Studley, Darryl Wagner, David L White
- Date: Sep 2004
- Competency: External Forces & Industry Knowledge
- Topics: Financial Reporting & Accounting
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GAAP Reserves & Sales Inducements under SOP 03-
GAAP Reserves & Sales Inducements under SOP 03- This teaching session at the 2004 Valuation Actuary Symposium covers the practical aspects of implementing GAAP reserves and sales ...- Authors: Robert Frasca, Darryl Wagner, Patricia Matson
- Date: Oct 2004
- Competency: Technical Skills & Analytical Problem Solving
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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GAAP Issues
GAAP Issues This session 60OF of the 2004 Valuation Actuary Symposium open forum addresses current issues of interest to actuaries in the application of U.S. GAAP. Experts in the application of ...- Authors: Craig Reynolds, David C Scheinerman, Darryl Wagner
- Date: Sep 2004
- Competency: External Forces & Industry Knowledge
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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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 ...- 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
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Reinsurance Considerations in Developing an Insurance Accounting Standard
Reinsurance Considerations in Developing an Insurance Accounting Standard This article describes the draft guidance for the treatment of reinsurance by the IASB and FASB. It analyzes several ...- Authors: Albert Li, Andy Ferris, Darryl Wagner
- Date: Dec 2011
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Reinsurance>Financial reporting for reinsurance
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2009 Asian International Financial Reporting Seminars
2009 Asian International Financial Reporting Seminars In this article, the authors recap the 2009 Asian IFRS. Generally Accepted Accounting Principles=GAAP;International Financial Reporting ...- Authors: J Duran, William R Horbatt, Michael J Lockerman, Darryl Wagner
- Date: Dec 2009
- Competency: External Forces & Industry Knowledge
- Publication Name: International News
- Topics: Financial Reporting & Accounting
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DAC Accounting for Modifications or Exchanges of In-Force Insurance Contracts Spreadsheets
DAC Accounting for Modifications or Exchanges of In-Force Insurance Contracts Spreadsheets Single spreadsheet for slides 21, 23, and 24 of the presentation for Session #6, SOP 05, Internal ...- Authors: Darryl Wagner
- Date: Aug 2007
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]