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  • International Accounting Standards - Current Developments
    be separated out. Interestingly, if a company's primary basis of accounting had been U.S. GAAP, there ... its current state will not stay around. So if you care at all about a future insurance standard in the ...

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    • Authors: Mark Freedman, Jesse M Schwartz
    • Date: May 2005
    • Competency: External Forces & Industry Knowledge>External forces and business performance
    • Publication Name: Record of the Society of Actuaries
    • Topics: Actuarial Profession>Standards of practice; Financial Reporting & Accounting>International Accounting Standards Board [IASB]
  • North American Free Trade Agreements: Mexico, Canada and the United States
    make applicationfor inclusionon the list. The primary question that has to be decided is, of course, ... residencewill remain outside the country and that their primary renumerationwill be receivadoutside the country ...

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    • Authors: James A Brierley, William J Bugg, Robert L Collett, David S Duncan, W Paul McCrossan, Harry R Miller, Camilo Salazar, Segundo Tascon, Oliva Sanchez Garcia
    • Date: Oct 1992
    • Competency: External Forces & Industry Knowledge>External forces and business performance; Leadership>Change management; Leadership>Influence
    • Publication Name: Record of the Society of Actuaries
    • Topics: Actuarial Profession>Academic partnerships; Actuarial Profession>Alternative careers; Actuarial Profession>Code of Conduct; Actuarial Profession>Qualifications; Actuarial Profession>Standards of practice; Public Policy
  • Draft SOP on Nontraditional Products: GMDB Reserve Requirements and Implications
    charging for administration versus what are your direct costs for administration and sales that are not ... subtract accumulated actual costs. The SOP does direct that this liability should not be less than zero; ...

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    • Authors: Louis Lombardi, David C Scheinerman, Karen DeToro
    • Date: May 2002
    • Competency: External Forces & Industry Knowledge>External forces and business performance
    • Publication Name: Record of the Society of Actuaries
    • Topics: Actuarial Profession>Standards of practice; Annuities>Variable annuities; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
  • Setting the Standards - The Actuarial Standards Board 'ASB' and the Canadian Institute of Actuaries
    6 RECORD, Volume 22 We’ve discussed the primary methods used in selecting economic assumptions ... for an ongoing plan valuation for example. So a primary factor in selecting the investment return is your ...

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    • Authors: Edward E Burrows, Heidi Rackley
    • Date: Jun 1996
    • Competency: External Forces & Industry Knowledge>External forces and business performance
    • Publication Name: Record of the Society of Actuaries
    • Topics: Actuarial Profession>Standards of practice; Pensions & Retirement>Pension accounting
  • Consulting on Mergers and Acquisitions
    to get too involved in much planning and taking care of the retirees because the financial buyer is really ... show as the effect of a 1% change in the health care cost trend rate.” The answer I received was very ...

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    • Authors: Ronald Gebhardtsbauer, James A Kenney, Hector H Mislavsky, Max J Schwartz
    • Date: Jun 1996
    • Competency: External Forces & Industry Knowledge>External forces and business performance; Professional Values>Practice expertise; Professional Values>Public interest representation; Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Publication Name: Record of the Society of Actuaries
    • Topics: Actuarial Profession>Standards of practice; Finance & Investments; Pensions & Retirement>Corporate plans
  • Canadian Financial Reporting Update
    Canadian Financial Reporting Update Presentation at May 1996 Spring Meeting. This panel discussion ... I’m going to translate very loosely to mean “We care about the future.” So why would an appointed actuary ...

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    • Authors: Morris Chambers, Geoff I Guy, Robert M Smithen
    • Date: May 1996
    • Competency: External Forces & Industry Knowledge>External forces and business performance; Professional Values>Practice expertise; Professional Values>Public interest representation
    • Publication Name: Record of the Society of Actuaries
    • Topics: Actuarial Profession>Standards of practice; Financial Reporting & Accounting