Abstract
How should practicing actuaries consider materiality in the context of formal Statements of Actuarial Opinion? The specific issue of materiality has come to the forefront for casualty actuaries recently with the requirements of Actuarial Standard of Practice (ASOP) 36.
Volume
Fall
Page
103-138
Year
2002
Categories
Actuarial Applications and Methodologies
Reserving
Materiality
Actuarial Applications and Methodologies
Accounting and Reporting
Statement of Actuarial Opinion (SAO);
Publications
Casualty Actuarial Society E-Forum
Documents