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Transparency and Liability Valuation
Transparency and Liability Valuation Here we are led to draw a distinction between “wild” markets ... to the liability) would then be recorded as a direct charge against equity. Future changes in valuation ...- Authors: Philip E Heckman
- Date: Dec 2008
- Competency: External Forces & Industry Knowledge
- Publication Name: Risk Management
- Topics: Financial Reporting & Accounting>Fair value accounting
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The Predicament Of Market Value Accounting
The Predicament Of Market Value Accounting Article discusses strategies to reduce book value fluctuations ... Charles E. Ritzke Comments on Clinton’s health care proposal..................... 5 by Mike Cowcll ...- Authors: Richard S Robertson
- Date: Nov 1993
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: The Actuary Magazine
- Topics: Financial Reporting & Accounting>Fair value accounting; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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Fair Value Accounting: Trouble-maker or Life-saver?
have believed that fair value accounting is the primary driver of the financial crisis. For example, the ... article, however, would like to revisit the two primary purposes of financial reporting rather than immediately ...- 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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The Word On Fair Value Accounting
Many of them claim fair value accounting is the primary driver of the financial crisis. For example, ... however, we would like to revisit the two primary purposes of financial reporting rather than immediately ...- Authors: Larry Rubin, Xiaokai Shi, Nadezhda Toskova
- Date: Oct 2009
- Competency: External Forces & Industry Knowledge
- Publication Name: The Actuary Magazine
- Topics: Financial Reporting & Accounting>Fair value accounting
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Fair Valuation of Liabilities: Theoretical Considerations
Fair Valuation of Liabilities: Theoretical Considerations The author notes that “current market ... pricing method has also been referred to as the “direct method,” since liability cash flow is discounted ...- Authors: Luke Girard
- Date: Feb 2001
- Competency: External Forces & Industry Knowledge>Actuarial theory in business context
- Publication Name: Risks & Rewards
- Topics: Financial Reporting & Accounting>Fair value accounting
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Is Regulation Driving Competition?
that has driven up the cost of capital for both direct and assuming insurers. As financial products have ... insurance regulation. This program has bene- fited both direct and assuming insurers by creating new markets.- Authors: Carolyn Cobb
- Date: Mar 2003
- Competency: External Forces & Industry Knowledge>External forces and business performance; Strategic Insight and Integration>Big picture view
- Publication Name: Reinsurance News
- Topics: Financial Reporting & Accounting>Fair value accounting; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>Statutory accounting; Global Perspectives; Public Policy
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Credit Spreads, Asset Return Assumptions and the Fair Value of Liabilities
this presentation, I'm going to argue that the primary purpose of the general purpose accounting system ... prospective owners are not the primary users and that some of the others are the primary users, you could go the ...- Authors: Sam Gutterman, Burton Jay, Larry Rubin, Hubert B Mueller
- Date: Jun 2004
- Competency: External Forces & Industry Knowledge>Actuarial theory in business context
- Publication Name: Record of the Society of Actuaries
- Topics: Finance & Investments; Financial Reporting & Accounting>Fair value accounting; Global Perspectives
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Session 53 - Risk and Capital Management under Multiple Valuation Bases
Session 53 - Risk and Capital Management under Multiple Valuation Bases Risk management ... follow federal law. The Sherman Act, is the primary U.S. antitrust law pertaining to association activities ...- Authors: Mark Mennemeyer, Takeko Uemoto, Eric John Forfa
- Date: Sep 2019
- Competency: Technical Skills & Analytical Problem Solving
- Topics: Enterprise Risk Management; Enterprise Risk Management>Capital management - ERM; Financial Reporting & Accounting>Fair value accounting
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On the Fair Value of Insurance Liabilities
On the Fair Value of Insurance Liabilities Analysis of IASB position on the discount rate to ... risk-free rate, since the risk of default is taken care of in (-P). (Let us denote the risk-free rate and ...- Authors: Donald Solow
- Date: Dec 2004
- Competency: External Forces & Industry Knowledge>External forces and business performance; Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: The Financial Reporter
- Topics: Economics>Financial economics; Financial Reporting & Accounting>Fair value accounting
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Canterbury Tales of Fair Value Fair Value ofLife Insurance Seminar—March 1999
Canterbury Tales of Fair Value Fair Value ofLife Insurance Seminar—March 1999 Canterbury Tales ... of the conference include (a) reconciliation of direct and indirect methods (i.e. option pricing with ...- Authors: Joan Lamm-Tennant, S Michael McLaughlin
- Date: Oct 1999
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Fair value accounting