Edition
Refine your search
  • {{result}}
Browse by Topic
or
Publication Browse
21 - 30 of 61 results (0.64 seconds)
Sort By:
  • Market Value of Insurance Liabilities: Reconciling the Actuarial Appraisal and Option Pricing Methods
    formulation does not imply the existence of an active primary and secondary market for insurance policies. However ... value equal to the surplus requirement. 6 In a direct new business or reinsurance transaction, this ...

    View Description

    • Authors: Luke Girard
    • Date: Oct 1999
    • Competency: Technical Skills & Analytical Problem Solving
    • Topics: Financial Reporting & Accounting>Fair value accounting
  • The Financial Reporter, June 2018, Issue 113
    Application of Asset Adequacy Testing to Long- Term Care Insurance Reserves (AG 51)” be incorporated and ... reserving standards for short- term and long- term care policies. Also, there are complexities that are ...

    View Description

    • Authors: Society of Actuaries
    • Date: Jun 2018
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Fair value accounting; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Financial Reporting & Accounting>Statutory accounting; Financial Reporting & Accounting>Tax accounting
  • Liability Valuation In A Fair Value Environment: The Interest Credited Rate Dilemma
    No. 74 8 | September 2008 | Long Term Care News Liability Valuation In A Fair Value Environment: ... the discount rate and the credited rate is the primary driver in the fair value calculation, the effects ...

    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
  • Fair Value of Insurance Liabilities
    policy, he foregoes other rights, so it is not a direct parallel to a depositor simply making withdrawals ... duration mismatch, if any. The IDR method is a direct method. The Academy characterized this method ...

    View Description

    • Authors: Frederic W Corwin, J Duran, S Michael McLaughlin, Robert C Wilkins
    • Date: Jun 1996
    • Competency: External Forces & Industry Knowledge>External forces and business performance; Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting>Fair value accounting
  • Implications of International/Fair Value Accounting Changes
    been called the indirect method, as opposed to the direct method of simply looking at the liabilities by ... or the actuarial appraisal method, even if the direct method ends up being chosen, Implications Of ...

    View Description

    • Authors: Douglas Doll, Albert Zlogar, Emma McWilliam
    • Date: Oct 2002
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting>Fair value accounting
  • An Approach for Measurement of the Fair Value of Insurance Contracts
    participants would use different assumptions. The primary difference between level 2 and level 3 inputs ... the original writer of the contract retains the primary obligation to the policyholder. For example, if ...

    View Description

    • 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]
  • Fair-Value Reporting
    impact on U.S. companies? What do we care about the IASB? We care a lot. First, we’re in a global economy ... investors. We also have to remember that the primary purpose of the products that we offer is to provide ...

    View Description

    • Authors: Sam Gutterman, Michael J Hambro, Stephen Strommen
    • Date: Sep 2002
    • Competency: External Forces & Industry Knowledge
    • Topics: Financial Reporting & Accounting>Fair value accounting
  • An Approach For Measurement of the Fair Value of Insurance Contracts
    participants would use different assumptions. The primary difference between level 2 and level 3 inputs ... the original writer of the contract retains the primary obligation to the policyholder. For example, if ...

    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
  • Financial Reporting Research Update
    Financial Reporting Research Update Update on research projects sponsored by the Financial Reporting ... By Jim Hawke and Ronora Stryker Research is a primary mission of the Financial Reporting Section and ...

    View Description

    • Authors: James S Hawke, Ronora Stryker
    • Date: Sep 2017
    • Competency: Professional Values>Practice expertise
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Fair value accounting; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting
  • Financial Reporting Research Update
    Financial Reporting Research Update An update on the SOA's financial reporting research ... By Jim Hawke and Ronora Stryker Research is a primary mission of the Financial Reporting Sec-tion and ...

    View Description

    • Authors: James S Hawke, Ronora Stryker
    • Date: Jun 2016
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Fair value accounting; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Financial Reporting & Accounting>Statutory accounting; Financial Reporting & Accounting>Tax accounting
    • Per Page: