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  • Economic Measurement of Insurance Liabilities: The Risk and Capital Perspective
    writing the product, nor is there typically a direct relation between this margin and the risk premium ... NGAI supporters view the premium received as the primary or only indication of the appropriate risk margin ...

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    • Authors: Larry Rubin, Randy Tillis, Michael J Lockerman, Xiaokai Shi
    • Date: Mar 2009
    • Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition; Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Publication Name: Actuarial Practice Forum
    • Topics: Finance & Investments>Economic capital; Finance & Investments>Economic value; Financial Reporting & Accounting; Financial Reporting & Accounting>Fair value accounting
  • An Approach for Measurement of the Fair Value of Insurance Contracts
    participants would use different assumptions. The primary difference between level 2 and level 3 inputs ... the original writer of the contract retains the primary obligation to the policyholder. For example, if ...

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    • Authors: Sam Gutterman, Larry Rubin, David C Scheinerman, David Rogers
    • Date: May 2007
    • Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition; Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Publication Name: Actuarial Practice Forum
    • Topics: Financial Reporting & Accounting>Fair value accounting; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]
  • An Approach For Measurement of the Fair Value of Insurance Contracts
    participants would use different assumptions. The primary difference between level 2 and level 3 inputs ... the original writer of the contract retains the primary obligation to the policyholder. For example, if ...

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    • Authors: Sam Gutterman, Larry Rubin, David C Scheinerman, David Rogers
    • Date: May 2007
    • Competency: Technical Skills & Analytical Problem Solving>Innovative solutions; Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Publication Name: Actuarial Practice Forum
    • Topics: Financial Reporting & Accounting>Fair value accounting; Life Insurance>Reserves - Life Insurance
  • Fair Value Accounting: Trouble-maker or Life-saver?
    have believed that fair value accounting is the primary driver of the financial crisis. For example, the ... article, however, would like to revisit the two primary purposes of financial reporting rather than immediately ...

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    • Authors: Larry Rubin, Xiaokai Shi, Nadezhda Toskova
    • Date: Apr 2009
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Fair value accounting
  • The Word On Fair Value Accounting
    Many of them claim fair value accounting is the primary driver of the financial crisis. For example, ... however, we would like to revisit the two primary purposes of financial reporting rather than immediately ...

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    • Authors: Larry Rubin, Xiaokai Shi, Nadezhda Toskova
    • Date: Oct 2009
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Actuary Magazine
    • Topics: Financial Reporting & Accounting>Fair value accounting
  • Credit Spreads, Asset Return Assumptions and the Fair Value of Liabilities
    this presentation, I'm going to argue that the primary purpose of the general purpose accounting system ... prospective owners are not the primary users and that some of the others are the primary users, you could go the ...

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    • Authors: Sam Gutterman, Burton Jay, Larry Rubin, Hubert B Mueller
    • Date: Jun 2004
    • Competency: External Forces & Industry Knowledge>Actuarial theory in business context
    • Publication Name: Record of the Society of Actuaries
    • Topics: Finance & Investments; Financial Reporting & Accounting>Fair value accounting; Global Perspectives