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  • Fair Value of Insurance Liabilities
    by FAS 115. The other two approaches are more direct approaches to determining what the fair value of ... strengths and weaknesses of each method. I guess the primary strength of all these methods is that they more ...

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    • Authors: Douglas Doll, Irwin T Vanderhoof, Zain Mohey-Deen, Robert C Wilkins
    • Date: May 1996
    • Competency: External Forces & Industry Knowledge>External forces and business performance; Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting>Fair value accounting; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
  • Fair Value of Insurance Liabilities
    policy, he foregoes other rights, so it is not a direct parallel to a depositor simply making withdrawals ... duration mismatch, if any. The IDR method is a direct method. The Academy characterized this method ...

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    • Authors: Frederic W Corwin, J Duran, S Michael McLaughlin, Robert C Wilkins
    • Date: Jun 1996
    • Competency: External Forces & Industry Knowledge>External forces and business performance; Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting>Fair value accounting