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An Approach for Measurement of the Fair Value of Insurance Contracts
Measurement of the Fair Value of Insurance Contracts The paper explores developments through 2006 in the application ... application of market-consistent concepts to the measurement of fair values of liabilities for financial ...- 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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Setting Ascribed Premiums for Market Risk Benefits under FASB Targeted Improvements
Premiums for Market Risk Benefits under FASB Targeted Improvements Discussions of alternative approaching to ... setting ascribed premiums for market risk benefits under FASB targeted improvements. Fair value accounting;GAAP ...- Authors: Shaowei Yang, David Ruiz
- Date: Jun 2017
- Competency: Technical Skills & Analytical Problem Solving>Innovative solutions; Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Fair value accounting; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]