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A Change In Own Credit Risk
Own Credit Risk Since the adoption of FAS 157, there has been much concern about the use of a company's ... company's own credit risk in the valuation of liabilities. To fully assess the implications of this requirement ...- Authors: Steven Malerich
- Date: Sep 2008
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Fair value accounting
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Statement of Financial Accounting Standards No. 157 - SFAS 157 - Fair Value Measurements, Including Introduction to Cost of Capital Risk Margins
Statement of Financial Accounting Standards No. 157 - SFAS 157 - Fair Value Measurements, Including Introduction ... Introduction to Cost of Capital Risk Margins SFAS 157, Fair Value Measurements, defines fair value, ...- Authors: Kenneth LaSorella
- Date: Jun 2008
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Fair value accounting
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Market-Consistent Valuations Of Life Insurance Business: The U.K. Experience A Report for the Society of Actuaries
Valuations Of Life Insurance Business: The U.K. Experience A Report for the Society of Actuaries The following ... “Market-Consistent Valuations of Life Insurance Business: The U.K. Experience.” The purpose of this article is to ...- Authors: CHRISTOPHER JOHN OBRIEN
- Date: Mar 2008
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Fair value accounting
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PBA Corner
PBA Corner Discusses the VM-20 impact testing to be done by 25 insurers. Principles-based reserves=PBR; ...- Authors: Karen Rudolph
- Date: Dec 2010
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Fair value accounting
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A Critique of Fair Value as a Method for Valuing Insurance Liabilities
Critique of Fair Value as a Method for Valuing Insurance Liabilities A discussion of some of the challenges ... challenges the insurance industry will face as we move towards fair value and a comparison of the pros and ...- Authors: Darin Zimmerman
- Date: Dec 2007
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Fair value accounting
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MCEV: The Right Reporting Standard for Volatile Times?
MCEV: The Right Reporting Standard for Volatile Times? Article examines some of the shortcomings of Market ... in periods of heightened volatility—and recommends some possible improvements that the CFO Forum is ...- Authors: Craig A Buck, Stephen Bochanski
- Date: Sep 2009
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Fair value accounting
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Fair Values Disclosures For Financial Instruments Under FAS 157
to FAS 157 until late 2008 or early 2009. The purpose of this article is to discuss those items and ... methods for actuaries to consider when performing the necessary valuations, from an actuarial standpoint ...- Authors: Leonard Reback
- Date: Sep 2008
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Fair value accounting
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The Financial Reporter, June 2018, Issue 113
The Financial Reporter, June 2018, Issue 113 Read the June 2018 issue of The Financial Reporter published ... published by the Financial Reporting Section of the SOA. Financial Reporting 6442482800 6/1/2018 12:00:00 ...- Authors: Society of Actuaries
- Date: Jun 2018
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Fair value accounting; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Financial Reporting & Accounting>Statutory accounting; Financial Reporting & Accounting>Tax accounting
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Liability Valuation In A Fair Value Environment: The Interest Credited Rate Dilemma
Liability Valuation In A Fair Value Environment: The Interest Credited Rate Dilemma Article explores ... considered for use in projecting credited rates on interest sensitive products and show how they can ...- Authors: Mark Freedman, Tara J P Hansen
- Date: Sep 2008
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Fair value accounting
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Financial Reporting Research Update
Financial Reporting Research Update Update on research projects sponsored by the Financial ... Reporting Research Update Update on research projects sponsored by the Financial Reporting Section. accounting ...- Authors: James S Hawke
- Date: Dec 2017
- Competency: Professional Values>Practice expertise
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Fair value accounting; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting