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On the Fair Value of Insurance Liabilities
On the Fair Value of Insurance Liabilities Analysis of IASB position on the discount rate to use in ... in computing the Fair Value of Insurance Liabilities Discount rates=Interest rates;Fair value accounting;International ...- Authors: Donald Solow
- Date: Dec 2004
- Competency: External Forces & Industry Knowledge>External forces and business performance; Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: The Financial Reporter
- Topics: Economics>Financial economics; Financial Reporting & Accounting>Fair value accounting
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The Predicament Of Market Value Accounting
The Predicament Of Market Value Accounting Article discusses strategies to reduce book value fluctuations ... fluctuations due to adoption of FAS 115 and their drawbacks. Market value of entities; 13094 11/1/1993 12:00:00 ...- Authors: Richard S Robertson
- Date: Nov 1993
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: The Actuary Magazine
- Topics: Financial Reporting & Accounting>Fair value accounting; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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SFAS 157 Adoption Impacts
SFAS 157 Adoption Impacts Discusses the content of the Statement of Financial Accounting Standards 157 ... implementation challenges. Market value of liabilities;Risk adjustment;Credit risk; 9227 12/1/2008 12:00:00 AM ...- Authors: Patricia Matson, Application Administrator
- Date: Dec 2008
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Fair value accounting; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]
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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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Is Regulation Driving Competition?
regulation is driving the amount and hence the cost of capital and hence the ability of reinsurers to price ... Association of Insurance Commissioners=NAIC;Risk-based capital=RBC;Statutory accounting;Credit risk; 10626 ...- Authors: Carolyn Cobb
- Date: Mar 2003
- Competency: External Forces & Industry Knowledge>External forces and business performance; Strategic Insight and Integration>Big picture view
- Publication Name: Reinsurance News
- Topics: Financial Reporting & Accounting>Fair value accounting; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>Statutory accounting; Global Perspectives; Public Policy
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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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The Regulated Road To Ruin
The Regulated Road To Ruin Discusses the severe adverse effects on U.S. capital markets that will occur ... occur due to the passage of FAS 115, which requires marking certain assets to market without a corresponding ...- Authors: Irwin T Vanderhoof
- Date: Jun 1995
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: The Actuary Magazine
- Topics: Financial Reporting & Accounting>Fair value accounting
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Principle-Based Reserves Update
Principle-Based Reserves Update The NAIC calendar for 2008 is well underway. An overview of recent activity within ... within certain aspects of the groups associated with the evolution of the Valuation Manual is presented here ...- Authors: Karen Rudolph
- Date: Jun 2008
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Fair value accounting