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  • Fair Valuation of Insurance Liabilities-Implications for Economic Performance Measurement and Strategic Decision Making
    on a valuation of liability cash flows without direct reference to the assets backing them. The cash ... insurance company are worth less to shareholders than direct holdings. That’s because they have to pay tax ...

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    • Authors: Charles D Friedstat, Kenneth LaSorella, Gregory Goulding, David M Walczak, Joseph Koltisko, Marsha Wallace, Scott Witt
    • Date: Jun 2000
    • Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting>Fair value accounting
  • Statutory Reporting Current National Association of Insurance Commissioners Developments
    Statutory Reporting Current National Association of Insurance Commissioners Developments From a session ... Mr. Hartnedy: Arkansas has passed XXX. The primary reason that we passed this version was to make ...

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    • Authors: Gregory L Fitzmaurice, Charles D Friedstat, John A Hartnedy, Donna Claire, Stephen K Neill, Roy C Olson, David Scherr, Sheldon Summers, Donald Golightly, Marsha Wallace
    • Date: Jun 2000
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
    • Publication Name: Record of the Society of Actuaries
    • Topics: Actuarial Profession>Standards of practice; Financial Reporting & Accounting>Statutory accounting; Public Policy