Description: This article examines employee stock option ESO cost accounting, the characteristics of ESO schemes, the requirements and recommendation of FAS 123R and SAB 107. It also explains why the lattice model is probably the best approach to measuring the cost of stock option grants.

Description: This article is an interview with Laura Bennett, FSA, CEO of Embrace Pet Insurance. Her company provides one–of–a–kind pet insurance. The Actuary recently asked Bennett some questions about her unusual use of actuarial training.

Description: This article discusses the discount rate that should be used under GASB 45. Public employers now find themselves in a similar situation to private sector employers in the early 1990's in that GASB 45 requires them to measure liabilities including post-retirement medical liabilities using accrual accounting.

Description: The goal of the session was to provide actuaries with an overview of the experiences of being an independent actuary and several details to be considered when setting up your own business.

Description: Feature article about what the SOA’s CPD Requirement means to actuaries.

Description: The COVID-19 pandemic has not simply changed the way we live. It has caused most of us—whether we want to or not—to reassess the way we think and feel about our world. Most in the general public have been looking to political and medical leaders to better understand the implications to health and wealth. Likewise, we as actuaries look to business leaders and key volunteers for their insights into the impact on our profession. We recently conducted a series of interviews with such leaders in the Canadian actuarial profession. This article addresses their insights into the evolving set of skills we need in this rapidly changing world.

Description: An update of recent past and upcoming professional development opportunities that have relevance to general insurance actuaries.