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  • Liability Valuation In A Fair Value Environment: The Interest Credited Rate Dilemma
    No. 74 8 | September 2008 | Long Term Care News Liability Valuation In A Fair Value Environment: ... the discount rate and the credited rate is the primary driver in the fair value calculation, the effects ...

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    • Authors: Mark Freedman, Tara J P Hansen
    • Date: Sep 2008
    • Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Fair value accounting
  • On the Fair Value of Insurance Liabilities
    On the Fair Value of Insurance Liabilities Analysis of IASB position on the discount rate to ... risk-free rate, since the risk of default is taken care of in (-P). (Let us denote the risk-free rate and ...

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    • Authors: Donald Solow
    • Date: Dec 2004
    • Competency: External Forces & Industry Knowledge>External forces and business performance; Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Publication Name: The Financial Reporter
    • Topics: Economics>Financial economics; Financial Reporting & Accounting>Fair value accounting