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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 correct discount rate for valuing insurance liabilities: whether or not the credit ...

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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
  • Risks and Rewards Newsletter, August 1999, Issue No. 33.
    Risks and Rewards Newsletter, August 1999, Issue No. 33. Full version of Risks and Rewards Newsletter, August 1999, Issue No. 33. 26238 8/1/1999 12:00:00 AM ...

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    • Authors: Nancy Bennett, Nino A Boezio, Douglas Doll, Paul Donahue, Luke Girard, Peter Tilley, Mark Bursinger, Anthony Dardis, Craig Fowler, Frank Grossman, Edwin A Martin, William L Babcock, Mark S Tenney, Scott A Martin, Antero Ranne, Alton Cogert, Cecilia Green, Michael Murphy, Anne Chamberlain Shaw
    • Date: Aug 1999
    • Publication Name: Risks & Rewards
  • Fair Value Accounting
    Fair Value Accounting Presented at October 1996 Annual Meeting. This is a discussion presenting a FASB update with regard to fair value accounting and the valuation of insurance liabilities.

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    • Authors: Application Administrator, Luke Girard, George Silos, Douglas W Johnson
    • Date: Oct 1996
    • Competency: External Forces & Industry Knowledge>External forces and business performance
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting>Fair value accounting
  • Psychology and Financial Markets: Richard H. Thaler Addresses the Investment Section
    Psychology and Financial Markets: Richard H. Thaler Addresses the Investment Section Review of the address given by Richard H. Thaler, Robert P. Gwinn Professor of Behavioral Science and ...

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    • Authors: Luke Girard
    • Date: Mar 1999
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Risks & Rewards
    • Topics: Economics>Behavioral economics
  • Market Value of Insurance Liabilities: Reconciling the Actuarial Appraisal and Option Pricing Methods
    Market Value of Insurance Liabilities: Reconciling the Actuarial Appraisal and Option Pricing Methods This paper attempts to advance practice and methodology with respect to life insurance ...

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    • Authors: Luke Girard
    • Date: Oct 1999
    • Competency: Technical Skills & Analytical Problem Solving
    • Topics: Financial Reporting & Accounting>Fair value accounting
  • Fair Valuation of Liabilities: Theoretical Considerations
    Fair Valuation of Liabilities: Theoretical Considerations The author notes that “current market value is highly relevant, but its accuracy is limited. Historical accounting, on the other hand, is ...

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    • Authors: Luke Girard
    • Date: Feb 2001
    • Competency: External Forces & Industry Knowledge>Actuarial theory in business context
    • Publication Name: Risks & Rewards
    • Topics: Financial Reporting & Accounting>Fair value accounting
  • The Financial Reporter
    The Financial Reporter Full version of The Financial Reporter, Issue 62, September 2005. 25611 9/1/2005 12:00:00 AM ...

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    • Authors: Jerry Enoch, Luke Girard, Carol A Marler, Thomas Nace, Darryl Wagner, Darin Zimmerman
    • Date: Sep 2005
    • Publication Name: The Financial Reporter
  • The Financial Reporter
    The Financial Reporter Full version of The Financial Reporter, Issue No. 65, June 2006. 25620 6/1/2006 12:00:00 AM ...

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    • Authors: Robert Crompton, Arnold Dicke, Luke Girard, David Hippen, Kenneth LaSorella, Stephen Strommen, Darin Zimmerman
    • Date: Jun 2006
    • Publication Name: The Financial Reporter
  • Investment Actuary Symposium Fair Valuation of Liabilities: Theoretical Considerations
    Investment Actuary Symposium Fair Valuation of Liabilities: Theoretical Considerations A summary of a scientific paper written to address the differences and similarities between the option ...

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    • Authors: Luke Girard
    • Date: Sep 2010
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: Long-Term Care News
    • 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 of The Financial Reporter article titled, “On the Fair Value of Insurance Liabilities,” ...

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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