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  • An Approach for Measurement of the Fair Value of Insurance Contracts
    participants would use different assumptions. The primary difference between level 2 and level 3 inputs ... the original writer of the contract retains the primary obligation to the policyholder. For example, if ...

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    • Authors: Sam Gutterman, Larry Rubin, David C Scheinerman, David Rogers
    • Date: May 2007
    • Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition; Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Publication Name: Actuarial Practice Forum
    • Topics: Financial Reporting & Accounting>Fair value accounting; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]
  • An Approach For Measurement of the Fair Value of Insurance Contracts
    participants would use different assumptions. The primary difference between level 2 and level 3 inputs ... the original writer of the contract retains the primary obligation to the policyholder. For example, if ...

    View Description

    • Authors: Sam Gutterman, Larry Rubin, David C Scheinerman, David Rogers
    • Date: May 2007
    • Competency: Technical Skills & Analytical Problem Solving>Innovative solutions; Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Publication Name: Actuarial Practice Forum
    • Topics: Financial Reporting & Accounting>Fair value accounting; Life Insurance>Reserves - Life Insurance