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  • International Accounting Standards Update
    International Accounting Standards Update Panelists at this session of the SOA ... implementation for Phase 1 conversion activities. Asset valuation;Deferred annuities;Derivatives;Discount rates=Interest ...

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    • Authors: William Hines, Emma McWilliam
    • Date: May 2003
    • Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting>International Accounting Standards Board [IASB]
  • Worldwide Accounting Developments
    method was introduced. This was a prospective valuation method using actual policy premiums, best-estimate ... their valuations. Between '85 and 2000, many valuation technique papers came out, and they provided ...

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    • Authors: J Engels, Brett McWilliam, S Michael McLaughlin
    • Date: May 2002
    • Competency: External Forces & Industry Knowledge>External forces and business performance
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]
  • International Accounting Standards - Current Developments
    The method that we used was a gross premium valuation, which all actuaries are familiar with. The purpose ... subscribe to the fact that the gross premium valuation is intended to demonstrate and derive an economic ...

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    • Authors: Mark Freedman, Jesse M Schwartz
    • Date: May 2005
    • Competency: External Forces & Industry Knowledge>External forces and business performance
    • Publication Name: Record of the Society of Actuaries
    • Topics: Actuarial Profession>Standards of practice; Financial Reporting & Accounting>International Accounting Standards Board [IASB]
  • International Accounting Standards
    source of the assumptions. In an entity- specific valuation, you have to consider the costs to the company ... value approach, you're looking at a third party valuation. You're looking to an external value, common industry ...

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    • Authors: David Congram, Mark Freedman, Elizabeth Rogalin
    • Date: Oct 2002
    • Competency: External Forces & Industry Knowledge>External forces and business performance
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting>International Accounting Standards Board [IASB]
  • International Accounting Standards Debate
    an opponent and proponent of fair-value type valuation methods. Specific topics include an update on ... issue, but how long do you stay at entry? First valuation is way after the entry price, so you have to ...

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    • Authors: Mark Freedman, Sam Gutterman, David Sandberg, Tricia O'Malley
    • Date: Oct 2003
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting>International Accounting Standards Board [IASB]