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  • Fair Value Financial Reporting
    Fair Value Financial Reporting 1993 SOA Meeting, Quebec. This session addressed FASB activities, American Academy of Actuaries response, and alternative approaches to fair value reporting.

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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
  • The Predicament Of Market Value Accounting
    The Predicament Of Market Value Accounting Article discusses strategies to reduce book value fluctuations due to adoption of FAS 115 and their drawbacks. Market value of entities; 13094 11/1/1993 ...

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    • Authors: Richard S Robertson
    • Date: Nov 1993
    • Competency: External Forces & Industry Knowledge>External forces and business performance
    • Publication Name: The Actuary Magazine
    • Topics: Financial Reporting & Accounting>Fair value accounting; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]