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  • Fair-Value Reporting - Is There a Fairer Way?
    equation is the balance sheet equation and our primary statutory equation. The second equation is the ... pricing method has also been referred to as the "direct" method because the liability cash flows are discounted ...

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    • Authors: Luke Girard, S Michael McLaughlin, James A Robinson, Deborah Whitmore
    • Date: Jun 1999
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting>Fair value accounting
  • FAS 97 - Where Are We Now?
    fixed contract terms, and 3) interest is your primary revenue source, it would seem logical to solve ... deliberations of accounting procedures than it might for direct 1154 FAS 97 -- WHERE ARE WE NOW? issues. First ...

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    • Authors: Michael Eckman, R Thomas Herget, S Michael McLaughlin, Charles Underwood
    • Date: Oct 1989
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
  • Fair-Value Financial Reporting
    Fair-Value Financial Reporting 1993 SOA Spring Meeting, Boston. The session is about ... Robertson proposal for fair- valuing liabilities to the direct estimation of the market value of these liabilities ...

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    • Authors: Arnold Dicke, S Michael McLaughlin, Kim Petrone
    • Date: May 1993
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting>Fair value accounting
  • Generally Accepted Accounting Principles GAAP Issues
    portfolio? If we're liability people, why do we care about FAS 115 so much, besides this point about ... "Financial Accountingand Reportingof Prepaid Health Care Services." Appar- ently, there has long beena d ...

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    • Authors: S Michael McLaughlin, Dennie W Pritchard, David Rogers, Michael Hughes
    • Date: Oct 1995
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
  • Market-Value Accounting
    Market-Value Accounting This session from the 1995 SOA New York City Meeting discusses Financial ... liability cash flows from multiple scenarios. We take care to specify here that these scenarios reflect all ...

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    • Authors: Stephen M Batza, S Michael McLaughlin
    • Date: May 1995
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]