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  • Setting the Level of Margins in a Principles-Based Valuation Using a Cost-of-Capital Approach with Exponential Utility
    Setting the Level of Margins in a Principles-Based Valuation Using a Cost-of-Capital Approach with Exponential ... estimate is required. And under most accounting frameworks, the estimate of an uncertain amount should ...

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    • Authors: Stephen Strommen
    • Date: Jun 2006
    • Competency: Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Publication Name: The Financial Reporter
    • Topics: Economics>Financial economics; Enterprise Risk Management>Capital management - ERM; Financial Reporting & Accounting>Fair value accounting
  • The Great MOCE Debate
    The Great MOCE Debate A discussion of setting margins for financial reporting of insurance contract ... focus on the cost - of - capital approach. Accounting standards, Discount rates, Market value of liabilities ...

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    • Authors: Stephen Strommen
    • Date: Apr 2019
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting
  • The Financial Reporter
    The Financial Reporter Full version of The Financial Reporter, Issue No. 65, June 2006. 25620 6/1/2006 ...

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    • Authors: Robert Crompton, Arnold Dicke, Luke Girard, David Hippen, Kenneth LaSorella, Stephen Strommen, Darin Zimmerman
    • Date: Jun 2006
    • Publication Name: The Financial Reporter
  • Common Misunderstandings of Risk-Neutral Valuation
    Common Misunderstandings of Risk-Neutral Valuation This article is an update, as of March 2019, on Financial ... process and those recently completed. Market value of liabilities, Accounting standards, Yield curve = ...

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    • Authors: Stephen Strommen
    • Date: Jun 2019
    • Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting; Life Insurance