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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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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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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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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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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
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Fair Values Disclosures For Financial Instruments Under FAS 157
Fair Values Disclosures For Financial Instruments Under FAS 157 Certain fair value measurements involving ... regarding prospective unlocking of long-term care reserves. Rowen Bell 28 From Those Wonderful ...- Authors: Leonard Reback
- Date: Sep 2008
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Fair value accounting
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Embedded Value/Fair Value - Different Approaches, Same Goal
basically said there’s an indirect method and a direct method. The indirect method is what I was illustrating ... illustrating and so was Hubert for IBV. The direct method has you value liability cash flows, while one ...- Authors: Burton Jay, Kenneth LaSorella, Hubert B Mueller
- Date: May 2002
- Competency: External Forces & Industry Knowledge>Actuarial theory in business context
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Fair value accounting; Global Perspectives
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A Market Value Balance Sheet: Why and How
A Market Value Balance Sheet: Why and How This paper presents a theoretical framework ... values, mirrors current accounting and will permit direct translation of current practices, permits off-setting ...- Authors: Matthew Clayton Modisett
- Date: Jan 1993
- Competency: Strategic Insight and Integration; Technical Skills & Analytical Problem Solving
- Publication Name: Actuarial Research Clearing House
- Topics: Financial Reporting & Accounting>Fair value accounting
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Fair Valuation And The International Accounting Standards Committee IASC
course, the Ontario Securities Commission is the primary Canadian regulator in the field of securities ... was formed around 1973, and up until 1995, its primary activity had been to develop accounting standards ...- Authors: Morris Chambers, Douglas Doll, Stephen Strommen
- Date: Oct 2001
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Fair value accounting; Global Perspectives