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  • Market-Value Accounting
    2. An historical perspective on the issue. 3. The mechanics of MVA. 4. How companies may ... may change their investment strategies as a result of SFAS 115. Cash flow testing;Financial Accounting ...

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    • Authors: Kriss Cloninger, Arnold Dicke, Edward Robbins, Douglas W Johnson
    • Date: Oct 1993
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting; Public Policy
  • Fair Value Accounting
    update with regard to fair value accounting and the valuation of insurance liabilities. Derivatives;Financial ... Accepted Accounting Principles=GAAP;Market value of liabilities;Stochastic models; 17255 10/1/1996 ...

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    • 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