Announcement: SOA releases passing candidate numbers for April 2024 Exam PA.

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  • A Change In Own Credit Risk
    A Change In Own Credit Risk Since the adoption of FAS 157, there has been much concern about the ... been much concern about the use of a company's own credit risk in the valuation of liabilities. To ...

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    • Authors: Steven Malerich
    • Date: Sep 2008
    • Competency: External Forces & Industry Knowledge>External forces and business performance
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Fair value accounting
  • SFAS 157 Adoption Impacts
    accountants in the application of all FASB standards. S tatement of Financial Accounting Standards (SFAS) ... relates to fair value of derivatives embedded in annuity contracts. More specifically, under SFAS 133, ...

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    • Authors: Patricia Matson, Application Administrator
    • Date: Dec 2008
    • Competency: External Forces & Industry Knowledge>External forces and business performance
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Fair value accounting; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]