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  • Market Valuation of Liabilities
    the available-for- sale category and that's our primary concern. Available-for-sale assets must be valued ... actuarial point of view, the difference between your primary DAC and what I call a shadow DAC. The shadow DAC ...

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    • 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
  • Embedded Value, Fair Value and the Move to Principles-Based Measurement Systems
    Embedded Value, Fair Value and the Move to Principles-Based Measurement Systems Panelists in ... investments between asset classes does not have a direct impact on EV. The definition of cost of solvency ...

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    • Authors: Steeve Jean, Duncan Briggs, Maria Mercedes Torres-Jorda
    • Date: Sep 2004
    • Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
    • Topics: Financial Reporting & Accounting>Fair value accounting
  • Fair-Value Financial Reporting
    Fair-Value Financial Reporting 1993 SOA Spring Meeting, Boston. The session is about ... Robertson proposal for fair- valuing liabilities to the direct estimation of the market value of these liabilities ...

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    • Authors: Arnold Dicke, S Michael McLaughlin, Kim Petrone
    • Date: May 1993
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting>Fair value accounting
  • Fair Value Financial Reporting
    Fair Value Financial Reporting 1993 SOA Meeting, Quebec. This session addressed FASB activities, ... seen the responseof the ACLI. Its responsewas more direct than the COUFR's response. We talked mostly about ...

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    • Authors: J Duran, James Hohmann, Richard S Robertson, Douglas Wolff, Mark Weston
    • Date: Jun 1993
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting>Fair value accounting