Transcription of Financial Reporting Recommendations and Interpretations
{{id}} {{{paragraph}}}
ACTUARIAL STANDARDS OF PRACTICEF inancial ReportingRecommendations and InterpretationsAdopted by the Board of Directors of theAmerican Academy of ActuariesReprinted 2000(Doc. No. 067)iiiT A B L E O F C O N T E N T SIntroductionivStatement Respecting the Structure and the Procedures ofFinancial Reporting Recommendations and InterpretationsivRECOMMENDATION 7: Statement of Actuarial Opinion forLife Insurance Company Statutory Annual Statements1 interpretation 7-A: Responsibilities of the Actuary and Others5 interpretation 7-B: Adequacy of Reserves6 interpretation 7-C: Qualification of Actuary s Statement of Opinion7 RECOMMENDATION 9: Materiality8 interpretation 9-A: Materiality, Typical Users9 interpretation 9-B: Materiality, Quantitative Considerations10 interpretation 9-C: Materiality, Qualitative Considerations11 RECOMMENDATION 11.
the Financial Reporting Recommendations and Interpretations. The following recommendations and interpretations have been replaced by actuarial standards of practice (ASOPs) and actuarial compliance guidelines (ACGs). • Recommendation 1 has been replaced by ASOP No. 10.
Domain:
Source:
Link to this page:
Please notify us if you found a problem with this document:
{{id}} {{{paragraph}}}