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  • What Does This Market-Value Accounting Really Mean?
    critiques. The available-for-salecategory is the primary problem for insurance companies. The trading category ... valuation allowance is what you would call your primary traditional DAC versus a DAC that counted unrealized ...

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    • 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