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  • Current Financial Reporting Topics in the United States
    (OPEBs). The discussions have focused mainly on health care cost trends, discount rates, recognition criteria ... companies that have to register with the SEC as a primary registrant or because they sponsor a mutual fund ...

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    • Authors: William Carroll, Arnold Dicke, Paul F Kolkman, James D Wallace
    • Date: Jun 1990
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Record of the Society of Actuaries
    • Topics: Actuarial Profession>Standards of practice; Financial Reporting & Accounting
  • Market-Value Accounting
    that people mean when they say, "Okay, there's no direct market for insurance liabilities, but isn't there ... interest rate risk management. Method B-2 is a direct use of cash-flow testing techniques to produce ...

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    • Authors: Arnold Dicke, Douglas Doll, James D Wallace
    • Date: Apr 1995
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]