Description: This discussion provides a review of the critical relationships with CPA counterparts on topics such as GAAP, Pension Audit Guide, and the accounting practices for mutual life companies. From Record of Society of Actuaries, Vol. 1, No. 2.

Description: This session from the 1995 SOA Boston Meeting covers the challenges faced by senior executives in managing all of the various groups including policyholders, shareholders, rating agencies, regulators, agents and employees of an insurance organization. From the Record of the Society of Actuaries, Vol. 21, No. 4b.

Description: This session from the 1995 SOA Boston Meeting presents a discussion of actuarial qualification standards, standards of practice SOP, the Code of Professional Conduct and the Actuarial Board for Counseling and Discipline - ABCD. From the Record of the Society of Actuaries, Vol. 21. No. 4b.

Description: This session is a discussion about 1 Actuarial certification of statutory statements, 2 GAAP for mutual companies, and 3 use of interest in amortizing acquisition expenses.

Description: Panelists who have been a part of integrated actuarial and investment functions at their companies discuss initial concerns from each side, the need for initial and ongoing coordination, the effect of company philosophies on the resulting combination, and realized and potential results and pitfalls. This session was held only days after the October 1987 stock-market crash. From the 1987 Record of Society of Actuaries, Vol. 13, No. 4B.

Description: This session discussion is about capital management of insurance companies from three perspectives: product development, investment, and financial reporting. Where appropriate, reinsurance will be incorporated in the discussions. Each section involved has contributed panelists and ideas. From Record of the Society of Actuaries Vol. 15, No. 3B.

Description: This panel discussion is from the 1991 Meeting of the Society of Actuaries, held May 16-17 in New York. The panelists discuss emerging trends in the financial condition of the life insurance industry, how the financial condition of a company is determined by the rating agencies, and the value and reliability of ratings with respect to a company’s current and future financial condition. The potential role of actuaries, the value of the statutory financial statements, the users of the ratings, and how they affect the rated companies are discussed. Discussion from participants is included. From the Record of Society of Actuaries, Volume 17, No. 2.

Description: This is the presidential address by SOA president, Richard S. Robertson. He laments how few actuaries are involved in university actuarial education. From Transactions of Society of Actuaries 1986 Vol. 38.

Description: This article is a transcript of a session at the Spring 1975 Meeting in Los Angeles. It addresses the question of whether traditional valuation principles can provide the same assurance of company solvency as in the past. Discussions include: Generally Accepted Accounting Principles GAAP, impact of changing asset values on cash flow and surplus problems.

Description: From the Record 1977 Vol. 3, No. 4, this presentation is from a concurrent session at the Society of Actuaries 1977 Annual Meeting, held in Boston October 24-26. In this session the panelists discuss earnings by line of business as defined by the statutory blank, as well as finer subdivisions within lines. In this discussion differences between statutory and shareholder reporting, and use of a “corporate” line of business are discussed. Methods to allocate federal income taxes and expenses, including philosophy with respect to sales overhead, are addressed.