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AG 43: Which Reserves Will Dominate? Standard Scenario Or Stochastic
AG 43: Which Reserves Will Dominate? Standard Scenario Or Stochastic Discusses the newly adopted actuarial guideline for variable annuity reserving which is principles-based. It requires the ...- Authors: Yuhong Xue
- Date: Jun 2010
- Competency: Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: The Financial Reporter
- Topics: Annuities>Variable annuities; Financial Reporting & Accounting>Fair value accounting
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An Approach for Measurement of the Fair Value of Insurance Contracts
An Approach for Measurement of the Fair Value of Insurance Contracts The paper explores developments through 2006 in the application of market-consistent concepts to the measurement of fair ...- 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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Report on the International Actuarial Association
Report on the International Actuarial Association Article discussing the International Actuarial Association's meeting in November 2008. Discount rates=Interest rates; 9254 4/1/2009 ...- Authors: James Milholland
- Date: Apr 2009
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Fair value accounting; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
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Fair Value Accounting: Trouble-maker or Life-saver?
Fair Value Accounting: Trouble-maker or Life-saver? In light of the recent financial crisis, this article discusses whether Fair Value Accounting is a trouble maker or life saver. Financial ...- Authors: Larry Rubin, Xiaokai Shi, Nadezhda Toskova
- Date: Apr 2009
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Fair value accounting
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Session 166 Panel Discussion: Life Insurance M&A Update
Session 166 Panel Discussion: Life Insurance M&A Update The presenters will provide an overview of the current life insurance M&A landscape, along with insight on leading practices ...- Authors: Society of Actuaries, Michael Hughes, Sean L Nossel, Esteban Paez, Jeremy Spier
- Date: Nov 2017
- Competency: External Forces & Industry Knowledge
- Topics: Financial Reporting & Accounting>Fair value accounting
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Market Valuation of Liabilities
Market Valuation of Liabilities 1994 SOA Spring Meeting, San Francisco. This session explored the process of marking liabilities to market. Topics included: 1. A summary of the FAS ...- Authors: Robert P Butsic, Douglas Doll, Edward Robbins, Kin O Tam
- Date: May 1994
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Fair value accounting
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Fair Value Disclosure Requirements - A New Era
Fair Value Disclosure Requirements - A New Era This article addresses a small sample of issues arising from the implementation fair value disclosure requirements. Fair value accounting;Financial ...- Authors: Peter Bondy
- Date: Mar 1993
- Competency: Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: The Actuary Magazine
- Topics: Financial Reporting & Accounting>Fair value accounting
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Actuaries Respond To IASC Issues Paper
Actuaries Respond To IASC Issues Paper This article discusses actuarial support for an international accounting regime designed to meet the dual objectives of: • Generating a realistic view of ...- Authors: Sam Gutterman
- Date: Jan 2000
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: The Actuary Magazine
- Topics: Financial Reporting & Accounting>Fair value accounting; Global Perspectives
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Fair Value and Solvency II—A Comparison of Frameworks for Valuing Insurance Liabilities
Fair Value and Solvency II—A Comparison of Frameworks for Valuing Insurance Liabilities Compares Fair Value of liabilities under US GAAP to Solvency II. Economic value;Market value of ...- Authors: Noel Harewood
- Date: Jun 2009
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Fair value accounting; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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PBA Corner
PBA Corner Article discussing developments in Principle-Based Approach: net asset earned rates and discount rates, and net premium approach. Life reserves;Return on investment; 9257 4/1/2009 12: ...- Authors: Karen Rudolph
- Date: Apr 2009
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Fair value accounting