1 - 7 of 7 results (0.53 seconds)
Sort By:
  • 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 ...

    View Description

    • 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
  • 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 ...

    View Description

    • 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
  • International Accounting Standards IAS on Top of Insurers’ Minds
    International Accounting Standards IAS on Top of Insurers’ Minds International Accounting ... Standards IAS on Top of Insurers’ Minds International Accounting Standards: a discussion of Exposure Draft ...

    View Description

    • Authors: Mark Freedman, Ludovic Antony, S Michael McLaughlin
    • Date: Feb 2004
    • 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; Financial Reporting & Accounting>International Accounting Standards Board [IASB]
  • An Approach For Measurement of the Fair Value of Insurance Contracts
    Measurement of the Fair Value of Insurance Contracts The paper explores developments through 2006 in the application ... application of market-consistent concepts to the measurement of fair values of liabilities for financial ...

    View Description

    • Authors: Sam Gutterman, Larry Rubin, David C Scheinerman, David Rogers
    • Date: May 2007
    • Competency: Technical Skills & Analytical Problem Solving>Innovative solutions; Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Publication Name: Actuarial Practice Forum
    • Topics: Financial Reporting & Accounting>Fair value accounting; Life Insurance>Reserves - Life Insurance
  • 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 ...

    View Description

    • 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
  • Asset Dependency Discounting—A Flaw in IFRS 17?
    Discounting—A Flaw in IFRS 17? This article explains the issue causing from asset dependency discounting as ... 17, and proposed some possible methods to solve the issue. International Financial Reporting Standards;Discount ...

    View Description

    • Authors: Jen Houng Lie
    • Date: Sep 2017
    • Competency: Professional Values>Practice expertise; Results-Oriented Solutions>Actionable recommendations; Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Publication Name: The Financial Reporter
    • Topics: Finance & Investments>Economic value; Financial Reporting & Accounting>Fair value accounting; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
  • Fair Value: Yin and Yang
    insurance companies and how to get fair value in the real world. Discount rates=Interest rates;Generally ... Principles=GAAP;International Accounting Standards=IAS;Market value of assets; 9168 8/1/2004 12:00:00 AM ...

    View Description

    • Authors: Carol A Marler
    • Date: Aug 2004
    • Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Fair value accounting