Announcement: SOA congratulates the new ASAs and CERAs for April 2025.

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  • Consolidated Functions Approach

    Consolidated Functions Approach This discussion focuses on two question: First, How are the annual statement items such as reserves, dividends, insurance in force, etc developed and organized.

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    • Authors: John A Bevan, John S Fry, Richard A Getman, David H Harris, J Stanley Hill, Paul E Sarnoff, Manuel R. Cueto, W James D Lewis, Jasper E Moore, John F B Amsden
    • Date: Sep 1960
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: Transactions of the SOA
    • Topics: Financial Reporting & Accounting; Technology & Applications
  • The Preparation of Interim Accounting Statements Using Electronic Data Processing Equipment

    The Preparation of Interim Accounting Statements Using Electronic Data Processing Equipment This paper outlines how derivation of many balance sheet items can be improved both at the year end and ...

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    • Authors: John T Birkenshaw, Ralph E Edwards, Robert F Richardson, James Ross Gray, J Craig Davidson
    • Date: Oct 1958
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: Transactions of the SOA
    • Topics: Financial Reporting & Accounting; Technology & Applications