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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 ...- 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
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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 ...- 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
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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 ...- 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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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 ...- Authors: Sam Gutterman, Michael J Hambro, Stephen Strommen
- Date: Sep 2002
- Competency: External Forces & Industry Knowledge
- Topics: Financial Reporting & Accounting>Fair value accounting
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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 ...- 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
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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 ...- 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
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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 ...- Authors: James S Hawke
- Date: Dec 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
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Fair Value Accounting
you should be aware of is that there really is no direct effect on FAS 115 related to derivative hedge accounting ... different possible fair value accounting methods. The primary focus of that paper, though, is more on “how” than ...- 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
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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 ...- 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
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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 ...- Authors: James S Hawke
- Date: Jun 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