EBP2335. Analyzing and understanding actuarial reports

This session will walk through both an ASC 960 and 965 actuarial report, reviewing some of the key assumptions and census data elements used by actuaries and how those assumptions and census data elements impact the actuarial calculations. It will also highlight the differences between the actuarial reports prepared under ASC 715 compared to ASC 960.

Learning Objectives:

• Identify the differences between inputs used for ASC 715 and ASC 960/965
• Recognize the data and assumptions used in computing the valuations under ASC 960 and 965