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  • FAS 133 Implementation Issue B36 Implications for the Financial Reporting of Reinsurance
    July 2003 – Electronic Issue REINSURANCE N E W S ELECTRONIC ISSUE • JULY 2003 FAS 133 Implementation ... Instruments andHedging A c t i v i t i e s, effective in June 2000, required that derivatives be recognized ...

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    • Authors: Rebecca Wang, Tara J P Hansen
    • Date: Jul 2003
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Publication Name: Reinsurance News
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Reinsurance>Financial reporting for reinsurance
  • Liability Valuation In A Fair Value Environment: The Interest Credited Rate Dilemma
    approaches using a simple single premium deferred annuity (SPDA) product. For the purpose of this article ... the products. This is analogous to a variable annuity, backed by bonds.2 The minimum return guarantee ...

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    • Authors: Mark Freedman, Tara J P Hansen
    • Date: Sep 2008
    • Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Fair value accounting