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Fair-Value Reporting - Is There a Fairer Way?
_________________________________ *Copyright © 2000, Society of Actuaries †Ms. Whitmore, not a member ... Financial Reporting, Valuation, Liabilities Moderator: S. MICHAEL MCLAUGHLIN Panelists: LUKE N. GIRARD JAMES ...- Authors: Luke Girard, S Michael McLaughlin, James A Robinson, Deborah Whitmore
- Date: Jun 1999
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Fair value accounting
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Market-Value Accounting
Market-Value Accounting 1994 SOA Spring Meeting, Orlando. This session ... Board=FASB;Market value of assets;Market value of liabilities;Mortality assumption;Securities and Exchange Commission=SEC;Stochastic ...- Authors: James Hohmann, Douglas C Kolsrud, James D Wallace, Matthew Clayton Modisett
- Date: Apr 1994
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Fair value accounting
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International Valuation - Coming Soon to a Country Near You
International Valuation - Coming Soon to a Country Near You 1999 SOA Annual Meeting, San ... several organizations to craft the next century's insurance valuation framework, and how these efforts ...- Authors: Arnold Dicke, Sam Gutterman, Edward Robbins, Walter Rugland, Shirley Hwei-Chung Shao
- Date: Oct 1999
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>Fair value accounting; Global Perspectives
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Fair Valuation And The International Accounting Standards Committee IASC
2002, Society of Actuaries Note: The chart(s) referred to in the text can be found at the end of ... that those products are reported on in the U.S. under the U.S. system, both GAAP and regulatory, those ...- 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
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Fair Value Financial Reporting
PETERDURAN Panelists: JAMES E. HOHMANN RICHARD S. ROBERTSON MARK WESTON* Recorder: DOUGLAS G. WOLFF ... Tillinghast since 1986, specializingin the life and annuity area, with particular emphasison financialreporting ...- 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
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Market-Value Balance Sheet
Panelists: KEITH A. DRZAL ROBERT W. STEIN WAYNE S. UPTON, JR.* Recorder: REEDP. MILLER Regulatoryauthorities ... Connecticut. 2343 PANEL DISCUSSION MR. WAYNE S. UPTON, JR.: I've titled my remarks "The FASB and ...- Authors: Keith A Drzal, Reed Miller, Robert Stein, Wayne S Upton
- Date: Oct 1991
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Fair value accounting
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Update on Fair-Value Reporting
WAYNE S. UPTON, JR.t Recorder: J. PETER DURAN Summary: Initiatives are under way in the U.S. at the ... give us the first meaningful step. Mr. Wayne S. Upton Jr.: I have to start with the disclaimer that ...- Authors: J Duran, W Paul McCrossan, Robert Reitano, Wayne S Upton
- Date: Oct 1998
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Fair value accounting
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Market Valuation of Liabilities
spot rate is 9%. The same information is now in table form. The asset/liability values over the life of ... the contract are posted in adjacent columns in Table 1. On the right, the relevant spot rates at each ...- Authors: Robert P Butsic, Douglas Doll, Edward Robbins, Kin O Tam
- Date: May 1994
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Fair value accounting
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Fair-Value Financial Reporting
REPORTING Moderator: ARNOLD A, DICKE Panelists: S. MICHAEL MCLAUGHLIN KIMBERLEY RYAN PETRONE* Recorder: ... securities varies by industry. Insurance companies and S&Ls use the method ff securities are held to maturity ...- 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
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What Does This Market-Value Accounting Really Mean?
side. Furthermore, they also tended to be large annuity writers. Consequently, they would be very cognizant ... share a couple of his findings. He brought to the table a couple of examples that I'll repeat. In one company ...- Authors: James Hohmann, Douglas C Kolsrud, Edward Robbins
- Date: May 1994
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Fair value accounting