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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
  • Market-Value Accounting
    liabilities. In simplified terms, there are two primary ways to determine the fair value; you can set the ... semiarbitrary class of available-for-sale assets. Would you care to comment on that? MR. HOHMANN: I think the observation ...

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    • Authors: James Hohmann, Douglas C Kolsrud, James D Wallace, Matthew Clayton Modisett
    • Date: Apr 1994
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting>Fair value accounting
  • Recent Activity of the Life Practice Council
    Recent Activity of the Life Practice Council Members of the Life Practice Council of the American ... to be at the meeting. We're going to try to get direct reports as much as we can. The panel consists ...

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    • Authors: David J Christianson, Arnold Dicke, James Hohmann, Donna Claire, William C Koenig, Cande Olsen, Craig R Raymond, Walter Rugland, Henry Siegel, Robert E Wilcox, Christine M. Cassidy
    • Date: Oct 1997
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Record of the Society of Actuaries
    • Topics: Actuarial Profession>Professional associations
  • Fair Value Financial Reporting
    Fair Value Financial Reporting 1993 SOA Meeting, Quebec. This session addressed FASB activities, ... seen the responseof the ACLI. Its responsewas more direct than the COUFR's response. We talked mostly about ...

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    • Authors: J Duran, James Hohmann, Richard S Robertson, Douglas Wolff, Mark Weston
    • Date: Jun 1993
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting>Fair value accounting