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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 actuarial work may not have been required to conform to FAS 157 until late 2008 or early ...- 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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IFRS Exposure Draft On Insurance Contracts
IFRS Exposure Draft On Insurance Contracts Summarizes the major provisions of the International Accounting Standards Board’s recent exposure draft entitled Insurance Contracts, regarding a full ...- Authors: William Hines
- Date: Dec 2010
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Fair value accounting
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Financial Reporting Research Scorecard
Financial Reporting Research Scorecard Research is a primary mission of the Financial Reporting Section and is the largest use of section dues. This scorecard will keep section members informed ...- Authors: Samuel Keller
- Date: Jun 2013
- Competency: External Forces & Industry Knowledge>Actuarial theory in business context; Results-Oriented Solutions>Actionable recommendations
- Publication Name: The Financial Reporter
- Topics: Enterprise Risk Management>Risk measurement - ERM; Financial Reporting & Accounting>Fair value accounting; Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
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Embedded Volatility: Insight from Market Risk Benefit Roll-Forward
Embedded Volatility: Insight from Market Risk Benefit Roll-Forward In this article, we collected data from the companies’ roll-forward disclosures related to calendar years 2021 and 2022 on ...- Authors: Su Su, Tina Guo, Yifeng Mu, Robert E Winawer
- Date: Nov 2023
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Annuities; Financial Reporting & Accounting; Financial Reporting & Accounting>Fair value accounting; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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The Word On Fair Value Accounting
The Word On Fair Value Accounting Feature article describing the latest opinions on fair value accounting. Asset valuation;Fair value accounting;Market value of liabilities; 13941 10/1/2009 12:00 ...- 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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The Predicament Of Market Value Accounting
The Predicament Of Market Value Accounting Article discusses strategies to reduce book value fluctuations due to adoption of FAS 115 and their drawbacks. Market value of entities; 13094 11/1/1993 ...- 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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FASB/IASB Insurance Project Measurement Objectives
FASB/IASB Insurance Project Measurement Objectives Article discusses the measurement objectives being considered by the FASB and IASB joint project to produce a new accounting standard for ...- Authors: Leonard Reback, William Hines
- Date: Sep 2009
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Fair value accounting
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Report on the International Actuarial Association
Report on the International Actuarial Association Feature article discussing the actuarial response to the global financial crisis and the actuary’s influence on IFRS. Enterprise risk management= ...- Authors: James Milholland
- Date: Sep 2009
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Fair value accounting; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
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Asset Dependency Discounting—A Flaw in IFRS 17?
Asset Dependency Discounting—A Flaw in IFRS 17? This article explains the issue causing from asset dependency discounting as required by IFRS 17, and proposed some possible methods to solve the ...- Authors: Jen Houng Lie
- Date: Sep 2017
- Competency: Professional Values>Practice expertise; Results-Oriented Solutions>Actionable recommendations; Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: The Financial Reporter
- Topics: Finance & Investments>Economic value; Financial Reporting & Accounting>Fair value accounting; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
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Market Value and Duration Estimates of Interest Sensitive Life Contracts
Market Value and Duration Estimates of Interest Sensitive Life Contracts This article analyzes a fixed premium interest sensitive life contract with the objectives of developing an approach to ...- Authors: Thomas Merfeld
- Date: Jan 1995
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Actuarial Research Clearing House
- Topics: Financial Reporting & Accounting>Fair value accounting; Life Insurance