Announcement: SOA releases passing candidate numbers for May and June Exam FM.

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  • Embedded Value/Fair Value - Different Approaches, Same Goal
    basically said there’s an indirect method and a direct method. The indirect method is what I was illustrating ... illustrating and so was Hubert for IBV. The direct method has you value liability cash flows, while one ...

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    • Authors: Burton Jay, Kenneth LaSorella, Hubert B Mueller
    • Date: May 2002
    • Competency: External Forces & Industry Knowledge>Actuarial theory in business context
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting>Fair value accounting; Global Perspectives
  • Embedded [Economic] Value versus Fair Value versus U.S. GAAP
    higher return than a term product, where the primary variability is really on mortality and not in the ... 113 and SFAS 120) remain operative and are the primary standards affecting the actuary's work. Then ...

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    • Authors: Morris Chambers, Daniel J Kunesh, Kenneth LaSorella, Hubert B Mueller
    • Date: May 2003
    • Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting