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IASB Insurance Contracts Earnings Emergence Report
Fulfillment Cash Flows (at time 1) Without Dynamic Lapse With Dynamic Lapse Deterministic—Best Estimate ... analysis is performed with and without the use of a dynamic lapse function. The results indicate that the ...- Authors: Society of Actuaries, Rodrigo Careaga, Tara J P Hansen, Asad Khalid, Bruce Rosner
- Date: Feb 2014
- Competency: External Forces & Industry Knowledge
- Topics: Financial Reporting & Accounting