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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 ...- Authors: Sam Gutterman, Larry Rubin, David C Scheinerman, David Rogers
- Date: May 2007
- Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition; Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: Actuarial Practice Forum
- Topics: Financial Reporting & Accounting>Fair value accounting; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]
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Financial Reporting for Insurance Contracts under Possible Future International Accounting Standards
is an extension of the Society of Actuaries' November 2010 research project on the financial reporting ... reporting effect of IASB’s exposure draft on the accounting of liabilities for term life and long term care ...- Authors: Sam Gutterman, Randy Tillis
- Date: Mar 2011
- Competency: External Forces & Industry Knowledge>Actuarial theory in business context
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]