Description: 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 years beginning after December 15, 1988. From Record of the Society of Actuaries Vol. 15, No. 3A.

Description: This session at the SOA 1990 Hartford Spring Meeting is about proposed revisions of the Standard Valuation Law. The changes from the insurance company and regulator perspective are discussed. The concept of the valuation actuary is also discussed.

Description: 1992 SOA Annual Meeting, Washington, D.C. The stated purpose of this session was to discuss specifically how a company can manage and improve its financial performance as measured by the statutory financial statement. Eleven strategies to improve performance were addressed.

Description: 1993 SOA Spring Meeting, San Diego. This session is about risk-based capital, NAIC activities, and how Blue Cross/Blue Shield's initiatives intertwine with the model bill on RBC that the NAIC has proposed.

Description: 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 market-value accounting environment and fair value of liabilities. From the Record of the Society of Actuaries, Vol. 21, No. 2.

Description: This session from the 1995 SOA Boston Meeting presents the latest findings of the NAIC, the AICPA, the ACLI and the FASB including FAS 120, GAAP for mutuals and the fair-value liability model. From the Record of the Society of Actuaries, Vol. 21, No. 4a.

Description: Presented at June 1996 Spring Meeting. Presents tips, techniques, and models for Disabled Life Reserve and incurred but not reported 'IBNR' reserves.

Description: This session at the SOA 1998 Maui I Spring Meeting discusses GAAP financial reporting in terms of the types of management information GAAP provides, how to interpret that information, and how to measure emerging experience versus expectations. Analysis of GAAP ROE and GAAP source of earnings is presented.

Description: In this session 100OF of the New York Annual Meeting panelists discuss the major consequences and potential effects of the current economic environment, including the choices of assumption that actuaries should consider in performing cash-flow testing. From the Record of the Society of Actuaries, Vol. 24, No. 3.

Description: In session 132 PD of the New York Annual Meeting panelists discuss the content and status of the draft NAIC Actuarial Guideline ZZZ and the work of the AAA Task Force on Variable Products with Guaranteed Living Benefits. The Black-Scholes option pricing method is also covered. From the Record of the Society of Actuaries, Vol. 24, No. 3.