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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 ...

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    • 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
  • 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 Valuation of Insurance Liabilities-Implications for Economic Performance Measurement and Strategic Decision Making
    on a valuation of liability cash flows without direct reference to the assets backing them. The cash ... insurance company are worth less to shareholders than direct holdings. That’s because they have to pay tax ...

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    • Authors: Charles D Friedstat, Kenneth LaSorella, Gregory Goulding, David M Walczak, Joseph Koltisko, Marsha Wallace, Scott Witt
    • Date: Jun 2000
    • Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting>Fair value accounting
  • Valuation of Life Insurance Liabilities on a Market-Consistent Basis: Experience from the United Kingdom
    Valuation of Life Insurance Liabilities on a Market-Consistent Basis: Experience ... reflect more favorable tax and solvency regimes than direct insurers. Hare et al. (2004) concluded that a market-consistent ...

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    • Authors: CHRISTOPHER JOHN OBRIEN
    • Date: Mar 2009
    • 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; Financial Reporting & Accounting>Fair value accounting
  • GAAP Accounting for Derivatives: FAS 133
    GAAP Accounting for Derivatives: FAS 133 From a session at the 2000 Valuation Actuary Symposium ... derivative and what all that means. That has a direct impact on a lot of the product that your companies ...

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    • Authors: Michael J Hambro, John Santosuosso
    • Date: Sep 2000
    • Competency: Technical Skills & Analytical Problem Solving
    • 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