Description: This article looks at the areas that affect financial reporting by insurance companies. From Society of Actuaries Financial Reporting Monograph, M-AS99-1.

Description: Thoughts on the future of financial reporting.

Description: This article discusses facts and issues related to the selection of a stock’s price distribution.

Description: Health insurance company assets and liabilities have evolved since the Patient Protection and Affordable Care Act (ACA) was signed into law in March 2010. The ACA fundamentally rearranged how commercial health insurance is funded by integrating federal premium subsidies and pass-throughs together with a marketplace interwoven with transfer payments among stakeholders. The impacts of these programs can be seen in specific accounting items on the balance sheets of health insurance companies over the past 10 years. Their emergence follows three primary trends: (1) balance sheet items tend to be larger and take longer to settle, (2) there are more interactions among items, and (3) the final settlement amounts are more uncertain.

Description: This article gives details of the demutualization process of The Equitable Life Assurance Society, highlighting the decision process, actuarial issues and regulatory challenges.

Description: A summary of a preliminary report from the Committee on Valuation and Related Problems, on guidelines for quantifying balance sheet items in an insurance enterprise.

Description: The main elements of the current US, Canadian and proposed Solvency II regulatory capital regimes for property and casualty insurance companies are compared in this paper.

Description: This panel at the SOA 1982 Houston Spring Meeting looks at 'current value' and 'constant dollar' accounting as they may apply to life insurance companies. Special attention is devoted to the best measurements of inflation-adjusted life company earnings.

Description: The purpose of this paper is to describe the methods upon which the computations of policy reserves and related annual statement terms for the family policy issued by the company with which the author is connected are based. From Transactions of Society of Actuaries 1958, Vol. 10, No. 26.

Description: From session 60PD at the Spring regional meeting of the Society of Actuaries held in Atlanta, Georgia, May 24-25, 1999, Panel examines a range of issues surrounding the organization of the actuarial department of an insurance company.