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Fair Value for Variable Annuity Guarantees
Fair Value for Variable Annuity Guarantees Update on FASB's tentative decision ... non-traditional contracts which “allow the policyholder to direct all or a portion of his or her account balance ...- Authors: Leonard Reback
- Date: Dec 2015
- Publication Name: The Financial Reporter
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GAAP/IFRS Accounting Projects - More Than Just Insurance Contracts
GAAP/IFRS Accounting Projects - More Than Just Insurance Contracts This article discusses GAAP ... loans that meet certain criteria (i.e., having a direct relationship with the debtor) would be eligible ...- Authors: Leonard Reback
- Date: Dec 2011
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
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Calculating Liquidity Premiums for Insurance Contracts
Calculating Liquidity Premiums for Insurance Contracts Feature article discussing the latest decision ... should be very small, similar to that of most direct insurers. Since reinsurers may assume in force ...- Authors: Leonard Reback
- Date: Sep 2010
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting
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Fair Values Disclosures For Financial Instruments Under FAS 157
Fair Values Disclosures For Financial Instruments Under FAS 157 Certain fair value measurements involving ... regarding prospective unlocking of long-term care reserves. Rowen Bell 28 From Those Wonderful ...- Authors: Leonard Reback
- Date: Sep 2008
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Fair value accounting