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Can There Be More Than One Fair Value?
and near future differences in fair value requirements between US GAAP and IFRS. The focus of this article ... requirements as they relate to actuarial valuations of insurance contracts - including certain contracts ...- Authors: Albert Li, Patricia Matson, Hui Shan
- Date: Dec 2009
- Competency: External Forces & Industry Knowledge>External forces and business performance
- 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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SFAS 157 Adoption Impacts
SFAS 157 Adoption Impacts Discusses the content of the Statement of Financial Accounting Standards 157 ... Measurements and implementation challenges. Market value of liabilities;Risk adjustment;Credit risk; 9227 12/1/2008 ...- Authors: Patricia Matson, Application Administrator
- Date: Dec 2008
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Fair value accounting; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]
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RBC C3 Phase II: How Did Companies Fare at December 31, 2005?
at December 31, 2005? Adopted by the NAIC on October 14, 2005, the new RBC C3 Phase II requirements were ... effective for year-end 2005. The regulation requires either a factor approach - the “Alternative Method” - ...- Authors: Patricia Matson, Don Wilson
- Date: Sep 2006
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: The Financial Reporter
- Topics: Annuities>Capital - Annuities