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  • Session 041 PD - Update and Impacts of FASB Targeted Improvements
    Session 041 PD - Update and Impacts of FASB Targeted Improvements Session 041 PD - Update and Impacts of FASB Targeted Improvements 6442479615 11/3/2017 12:00:00 AM ...

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    • Authors: Samuel Keller, Tara J P Hansen, Thomas Chamberlain
    • Date: Nov 2017
    • Competency: External Forces & Industry Knowledge
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
  • GAAP Hot Topics
    GAAP Hot Topics This session will focus on the relevant year-end 2017 issues (and not the FASB's targeted improvements to long-duration accounting covered in other sessions). Past sessions ...

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    • Authors: Michael Santore, Anne Potas
    • Date: Aug 2017
    • Competency: External Forces & Industry Knowledge
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
  • The Predicament Of Market Value Accounting
    The Predicament Of Market Value Accounting Article discusses strategies to reduce book value fluctuations due to adoption of FAS 115 and their drawbacks. Market value of entities; 13094 11/1/1993 ...

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    • Authors: Richard S Robertson
    • Date: Nov 1993
    • Competency: External Forces & Industry Knowledge>External forces and business performance
    • Publication Name: The Actuary Magazine
    • Topics: Financial Reporting & Accounting>Fair value accounting; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
  • New Era - Regulator Outlines Changes In Financial Services Industry
    New Era - Regulator Outlines Changes In Financial Services Industry A regulator's perspective on the changing insurance and financial services industry, including changes in the state ...

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    • Authors: Jose Montemayor
    • Date: Oct 1999
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Leadership>Change management; Strategic Insight and Integration>Big picture view
    • Publication Name: The Actuary Magazine
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Global Perspectives; Public Policy; Public Policy
  • GAAP Reserving Practices for A&H Business
    GAAP Reserving Practices for A&H Business This is a series of 4 articles designed to address fundamental concepts such as GAAP rules and their application to some of the major accident ...

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    • Authors: S Michael McLaughlin
    • Date: Oct 1999
    • Competency: External Forces & Industry Knowledge>External forces and business performance
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Health & Disability
  • Session 123PD: Presenting FAS 133 Business in an Operating Income Framework
    Session 123PD: Presenting FAS 133 Business in an Operating Income Framework "Insurance products which contain derivatives are subject to FAS 133 for GAAP accounting. FAS 133 accounting ...

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    • Authors: Robert E Winawer, Christopher Foote, Younjung Choi, John Adduci
    • Date: Oct 2018
    • Competency: Technical Skills & Analytical Problem Solving
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
  • New Actuarial Standards for Insurance Company Reporting in Canada
    New Actuarial Standards for Insurance Company Reporting in Canada This 1978 presentation discusses the recommendation made by the Canadian Institute of Chartered Accountants to move to a GAAP ...

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    • Authors: H Edward Harland, James D Lamb, Cecil G White, BRADLEY WAYNE BERGQUIST
    • Date: Jun 1978
    • 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]; Financial Reporting & Accounting>Statutory accounting; Public Policy
  • New Lines Of Business In An Established Company
    New Lines Of Business In An Established Company This session from the 1983 SOA Spring Meeting focuses on adding a new line of business in an established company, reasons to consider adding a new ...

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    • Authors: James H Charles, Michael Cowell, Larry R Robinson, Donald R Sondergeld, Nancy Stockmeyer
    • Date: Apr 1983
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
  • Generally Accepted Accounting Principles 'GAAP' Margins For Adverse Deviation
    Generally Accepted Accounting Principles 'GAAP' Margins For Adverse Deviation Presented at May 1985 Spring Meeting. This session discussed: Applicable American Academy of ...

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    • Authors: Kriss Cloninger, Douglas A Eckley, Norman E Hill, Floyd Martin
    • Date: May 1985
    • Competency: External Forces & Industry Knowledge>External forces and business performance; 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]
  • Accounting For Internal Replacement Programs
    Accounting For Internal Replacement Programs Presented at May 1985 Spring Meeting. This session discussed: Applicable accounting rules, Replaced policies' unamortized acquisition costs, ...

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    • Authors: Kriss Cloninger, Paul F Kolkman, Daniel J Kunesh, Howard L Rosen, Joseph A Sikora
    • Date: May 1985
    • Competency: External Forces & Industry Knowledge>External forces and business performance; 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]