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  • Unified Valuation System Update
    of Actuaries held in San Diego, CA, June 22-23, 2000 Panel discussion of the work being done ... Unified Valuation System. Accounting standards;Annuity reserves;Asset liability management=ALM;Conditional ...

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    • Authors: David C Jesionowski, David Sandberg, Donna C Novak, Sam H Dillard
    • Date: Jun 2000
    • Competency: Results-Oriented Solutions>Actionable recommendations; Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Publication Name: Record of the Society of Actuaries
    • Topics: Finance & Investments>Risk measurement - Finance & Investments; Financial Reporting & Accounting; Financial Reporting & Accounting>Fair value accounting; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting; Modeling & Statistical Methods>Dynamic simulation models; Public Policy
  • Asset Dependency Discounting—A Flaw in IFRS 17?
    be 3 percent. Table 1 shows the ac- count value roll-forward and the cash flows. Table 1 And the split ... split cash flow discounting is as shown in Table 2. Table 2 One can see that if we use the risk-free ...

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    • 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]