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Economic Measurement of Insurance Liabilities: The Risk and Capital Perspective
Economic Measurement of Insurance Liabilities: The Risk and Capital Perspective Insurance company financial ... financial reporting and performance measurement are going through a significant transformation. Insurers ...- Authors: Larry Rubin, Randy Tillis, Michael J Lockerman, Xiaokai Shi
- 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: Finance & Investments>Economic capital; Finance & Investments>Economic value; Financial Reporting & Accounting; Financial Reporting & Accounting>Fair value accounting
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Fair Valuation of Insurance Liabilities-Implications for Economic Performance Measurement and Strategic Decision Making
Fair Valuation of Insurance Liabilities-Implications for Economic Performance Measurement and Strategic ... Making Slides from a session at a meeting of the Society of Actuaries held in San Diego, CA, June 22-23 ...- 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
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An Approach for Measurement of the Fair Value of Insurance Contracts
An Approach for Measurement of the Fair Value of Insurance Contracts The paper explores developments ... through 2006 in the application of market-consistent concepts to the measurement of fair values of liabilities ...- Authors: Sam Gutterman, Larry Rubin, David C Scheinerman, David Rogers
- Date: May 2007
- 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>Fair value accounting; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]
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An Approach For Measurement of the Fair Value of Insurance Contracts
An Approach For Measurement of the Fair Value of Insurance Contracts The paper explores developments ... through 2006 in the application of market-consistent concepts to the measurement of fair values of liabilities ...- Authors: Sam Gutterman, Larry Rubin, David C Scheinerman, David Rogers
- Date: May 2007
- Competency: Technical Skills & Analytical Problem Solving>Innovative solutions; Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: Actuarial Practice Forum
- Topics: Financial Reporting & Accounting>Fair value accounting; Life Insurance>Reserves - Life Insurance
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Embedded Value, Fair Value and the Move to Principles-Based Measurement Systems
Value and the Move to Principles-Based Measurement Systems Panelists in this session at the 2004 Valuation ... and benefits and drawbacks of embedded value, fair value and other measurement systems for internal management ...- 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
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How Fair Value Measurement Changes Risk Management Behavior in the Insurance Industry Report
How Fair Value Measurement Changes Risk Management Behavior in the Insurance Industry Report This SOA ...- Authors: Society of Actuaries, Mark Freedman
- Date: Feb 2013
- Competency: Technical Skills & Analytical Problem Solving
- Topics: Financial Reporting & Accounting>Fair value accounting
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FASB/IASB Insurance Project Measurement Objectives
Project Measurement Objectives Article discusses the measurement objectives being considered by the FASB ... insurance contracts. Acquisition expenses;Market value of liabilities; 9278 9/1/2009 12:00:00 AM ...- 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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An Examination of Market Risk Benefits with Reinsurance under LDTI
Examination of Market Risk Benefits with Reinsurance under LDTI This article focuses on the market risk ... (MRB) measurement model and will examine a generic guaranteed minimum death benefit (GMDB) in the context ...- Authors: Nelson Chu Fung Lum
- Date: Jun 2021
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Fair value accounting; Reinsurance>Financial reporting for reinsurance
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How Does the Emerging Principle-based Reserving Framework for Non-variable Annuities Compare to Market Risk Benefits Under Long-duration Targeted Improvements?
How Does the Emerging Principle-based Reserving Framework for Non-variable Annuities Compare to Market ... understand the currently proposed upcoming VM-22 regulation by comparing the VM-22 measurement model to ...- Authors: Ryan Laine, Sean Paul Abate, Ben Hanley, Gene Paul Del Castillo San Valentin (Paul), Angela McShane
- Date: Jun 2023
- Competency: External Forces & Industry Knowledge; Strategic Insight and Integration
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>Fair value accounting; Financial Reporting & Accounting>Statutory accounting; Life Insurance; Life Insurance>Reserves - Life Insurance
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Santa Claus, The Easter Bunny, And Illiquidity Premium
Santa Claus, The Easter Bunny, And Illiquidity Premium Feature article discussing the use of fair value ... value or market consistent measurement for the valuation of insurance liabilities. International Financial ...- Authors: Patricia Matson
- Date: Sep 2010
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Fair value accounting