SOA - Financial Reporting Section Monograph

Financial Reporting Section Monograph

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Foreword
By Shirley Shao and S. Michael McLaughlin
The Natural Reserve Concept and Life Insurance Earnings
By Joe B. Pharr
Complete Paper
Life Insurance Earnings and the Release from Risk Policy Reserve System
By Richard G. Horn .
Complete Paper
An Expanded Financial Structure for Ordinary Dividends
By Donald D. Cody
Complete Paper
Excess Spread Approach to Pricing and Valuing SPDAs
By Mark W. Griffin
Complete Paper
The Value of the Firm: The Option Adjusted Value of Distributable Earnings
By David N. Becker
Complete Paper
Unlocking FAS 97's Management Potential
By Bruce R. Darling
Complete Paper
The Frequency of Inversions of the Yield Curve and I-Iistodcal Data on the Volatility and Level of Interest Rates
By David N. Becker
Complete Paper
Validating a Liability Model
By Richard D. Olswang
Complete Paper
GAAP Reserving Practices for A&H Business
By S. Michael McLaughlin
Complete Paper
Whither Goes PVP?
By Howard L. Rosen
Complete Paper
Purchase Accounting: To Defer or Not to Defer?
By Julie Curry
Complete Paper
Appointed Actuaries at Risk?
By Shirley Shao
Complete Paper
Coordinating Actuarial Opinions/Formulating Opinions
By R. Thomas Herget
Complete Paper
Closed Blocks and Mutual Company Conversions
By Charles Carroll and J. Peter Duran
Complete Paper
The Future of Financial Reporting
By Wayne S. Upton, Jr.
Complete Paper
Economic Value–Added for a Life Insurance Company
By Wayne E. Steunkel
Complete Paper
Separate Accounts and Insulation
By Craig Raymond
Complete Paper
Two Paradigms for the Market Value of Liabilities
By Robert R. Reitano
Complete Paper
The Global Game of Insurance Company Valuation
By Shirley Shao
Complete Paper
Market Value of Insurance Liabilities: Reconciling the Actuarial Appraisal and Option Pricing Methods
By Luke N. Girard
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