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The Financial Reporter
information is supple- mentary to the company’s primary published financial statements (for example, U ... financial options and guarantees. This principle is a direct response to those concerns. This principle is ...- Authors: Richard H Browne, Errol Cramer, Jerry Enoch, Mark Freedman, William R Horbatt, Carol A Marler, John D Morrison, Vincent Y Y Tsang, Laura J Hay, Donald Solow, Thomas R Auvinen
- Date: Dec 2004
- Publication Name: The Financial Reporter
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The Financial Reporter
case, the difference between accounting for the direct contract and the ceded contract under different ... insurance company could elect to account for both the direct universal life contract and the ceded reinsurance ...- Authors: Richard H Browne, Arnold Dicke, Dennis Lauzon, David L White, Steven Siegel, Donald Solow, Leonard Reback, Darin Zimmerman
- Date: Dec 2006
- Publication Name: The Financial Reporter
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The Financial Reporter
(typically explicit contract exchange programs). The primary issue addressed by the SOP is the treatment of ... interest or care?” I’m certainly not going to deliver these words with “little interest or care” and so my ...- Authors: Richard H Browne, Michael F Davlin, John Morris, Raymond Ted Schlude, Donald W Wilson, Donald Solow, Darin Zimmerman, Patricia Matson
- Date: Mar 2006
- Publication Name: The Financial Reporter
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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 ...- 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