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  • Fair-Value Reporting - Is There a Fairer Way?
    equation is the balance sheet equation and our primary statutory equation. The second equation is the ... pricing method has also been referred to as the "direct" method because the liability cash flows are discounted ...

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    • Authors: Luke Girard, S Michael McLaughlin, James A Robinson, Deborah Whitmore
    • Date: Jun 1999
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting>Fair value accounting