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  • Update on Fair-Value Reporting
    uses relative valuation tools. I called this the "direct paradigm" in a paper titled "Two Paradigms for ... zero, and you are insolvent. If you're using a direct paradigm, it depends on the driving force. You ...

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    • Authors: J Duran, W Paul McCrossan, Robert Reitano, Wayne S Upton
    • Date: Oct 1998
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting>Fair value accounting
  • 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