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  • On the Fair Value of Insurance Liabilities: The Continuing Debate
    On the Fair Value of Insurance Liabilities: The Continuing Debate An ongoing discussion of the theoretically ... liabilities: whether or not the credit rating of the insurer should affect the discount rate used. See ...

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    • Authors: Luke Girard
    • Date: Jun 2006
    • Competency: External Forces & Industry Knowledge>Actuarial theory in business context; Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Fair value accounting
  • On the Fair Value of Insurance Liabilities: The Continuing Debate
    On the Fair Value of Insurance Liabilities: The Continuing Debate This is a continuation of a discussion ... discussion about the the theoretically correct treatment of the credit put the policyholder writes when purchasing ...

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    • Authors: Donald Solow
    • Date: Mar 2006
    • Competency: External Forces & Industry Knowledge>Actuarial theory in business context; Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Publication Name: The Financial Reporter
    • Topics: Finance & Investments>Economic value; Financial Reporting & Accounting>Fair value accounting
  • On the Fair Value of Insurance Liabilities: The Other Viewpoint
    On the Fair Value of Insurance Liabilities: The Other Viewpoint Discussion rebutting the Dec. 2004 issue ... issue of The Financial Reporter article titled, “On the Fair Value of Insurance Liabilities,” authored ...

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    • Authors: Luke Girard
    • Date: Sep 2005
    • Competency: External Forces & Industry Knowledge>Actuarial theory in business context; Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Publication Name: The Financial Reporter
    • Topics: Economics>Financial economics; Financial Reporting & Accounting>Fair value accounting
  • Risk Metrics for Decision Making and ORSA
    Risk Metrics for Decision Making and ORSA Since solvency assessment depends on a financial reporting ... needs risk metrics for use in financial reporting. The essay argues that conceptually, the cost of capital ...

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    • Authors: Stephen Strommen
    • Date: May 2012
    • Competency: External Forces & Industry Knowledge>Actuarial theory in business context
    • Topics: Finance & Investments>Risk measurement - Finance & Investments; Financial Reporting & Accounting>Fair value accounting; Life Insurance>Reserves - Life Insurance; Life Insurance>Capital - Life Insurance
  • The Fair Valuation of Insurance Liabilities: The Information Set Perspective
    The Fair Valuation of Insurance Liabilities: The Information Set Perspective ongoing discussion of the ... the proper interest rate to use in discounting liability cash flows to reflect credit risk of the insurer ...

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    • Authors: Michael F Davlin
    • Date: Mar 2006
    • Competency: External Forces & Industry Knowledge>Actuarial theory in business context; Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Publication Name: The Financial Reporter
    • Topics: Economics>Financial economics; Enterprise Risk Management>Capital management - ERM; Finance & Investments>Capital management - Finance & Investments; Financial Reporting & Accounting>Fair value accounting
  • The Cost of Capital Assumption in Actuarial Appraisals:An Application of Fair Value of Liability Concepts
    The Cost of Capital Assumption in Actuarial Appraisals:An Application of Fair Value of Liability Concepts ... explores the relationship between cost of capital, market fair value of assets and liabilities, and the option ...

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    • Authors: Gregory Goulding
    • Date: Feb 2001
    • Competency: External Forces & Industry Knowledge>Actuarial theory in business context
    • Publication Name: Risks & Rewards
    • Topics: Financial Reporting & Accounting>Fair value accounting
  • Back Dating Options: How Big A Sin Was It?
    Back Dating Options: How Big A Sin Was It? “It’s interesting to ... note that, given the past year’s reversal of fortunes in the stock markets, all the media rap about heated ...

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    • Authors: Cicero Limberea
    • Date: Aug 2009
    • Competency: External Forces & Industry Knowledge>Actuarial theory in business context
    • Publication Name: Risks & Rewards
    • Topics: Financial Reporting & Accounting>Fair value accounting; Modeling & Statistical Methods
  • Credit Spreads, Asset Return Assumptions and the Fair Value of Liabilities
    Assumptions and the Fair Value of Liabilities This presentation is an open forum, session 58OF, from the 2004 Spring ... Spring Meeting of the Society of Actuaries, held June 14-15 in San Antonio, TX. The panelists present ...

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    • Authors: Sam Gutterman, Burton Jay, Larry Rubin, Hubert B Mueller
    • Date: Jun 2004
    • Competency: External Forces & Industry Knowledge>Actuarial theory in business context
    • Publication Name: Record of the Society of Actuaries
    • Topics: Finance & Investments; Financial Reporting & Accounting>Fair value accounting; Global Perspectives
  • Beyond the Bullet GIC
    Beyond the Bullet GIC The author refers to a separate article in this edition of Risks and Rewards, ... provide an excellent exposition of three approaches to present-valuing a series of risky cash flows and provide ...

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    • Authors: Stephen Strommen
    • Date: Feb 2001
    • Competency: External Forces & Industry Knowledge>Actuarial theory in business context
    • Publication Name: Risks & Rewards
    • Topics: Financial Reporting & Accounting>Fair value accounting
  • Risky Business: Market Value of Liabilities
    Business: Market Value of Liabilities An outline of a teaching session at the 2000 Valuation Actuary ... Washington DC, September 14-15, 2000, discussing the evolution toward fair value accounting methodologies ...

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    • Authors: David N Becker
    • Date: Sep 2000
    • Competency: External Forces & Industry Knowledge>Actuarial theory in business context; Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Topics: Financial Reporting & Accounting>Fair value accounting