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The Future of Financial Reporting
The Future of Financial Reporting This article looks at the areas that affect financial reporting by ... by insurance companies. From Society of Actuaries Financial Reporting Monograph, M-AS99-1. Asset valuation;Financial ...- Authors: Wayne S Upton
- Date: Oct 1999
- Competency: External Forces & Industry Knowledge
- Topics: Financial Reporting & Accounting
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The Value of the Firm:The Option Adjusted Value of Distributable Earnings
The Value of the Firm:The Option Adjusted Value of Distributable Earnings The goal for an insurance ... paper describes the approach using an objective function of the Option Adjusted Value of Distributable ...- Authors: David N Becker
- Date: Jan 1999
- Competency: Technical Skills & Analytical Problem Solving
- Topics: Financial Reporting & Accounting
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Economic Measurement of Insurance Liabilities: The Risk and Capital Perspective
Economic Measurement of Insurance Liabilities: The Risk and Capital Perspective Insurance company financial ... many refer to as the 'economic value framework.' This paper examines some of the recent changes ...- Authors: Larry Rubin, Randy Tillis, Michael J Lockerman, Xiaokai Shi
- Date: Apr 2009
- Competency: Technical Skills & Analytical Problem Solving>Incorporate risk management
- Topics: Financial Reporting & Accounting
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Letting Financial Economics Drive the Development of Transparent Accounting and Contribution Requirements
Drive the Development of Transparent Accounting and Contribution Requirements This paper takes the position ... based on some asset and liability information about the pension plan, but with flexibility to allow for more ...- Authors: Mark Ruloff
- Date: Jun 2003
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
- Topics: Financial Reporting & Accounting; Pensions & Retirement>Pension accounting
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Closed Blocks and Mutual Company Conversions
looks at the purpose of the closed block, how it works, what some of the drawbacks are, the implementation ... implementation of the concept and if there are any preferable alternatives to the closed block. From Society ...- Authors: Charles Carroll
- Date: Oct 1999
- Competency: Technical Skills & Analytical Problem Solving
- Topics: Financial Reporting & Accounting
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Coordinating Actuarial Opinions/Formulating Opinions - I. Coordinating Actuarial Opinions
addresses the coordination of opinions found in the financial reporting environment of the brown or blue ... blue book actuary. From Society of Actuaries Financial Reporting Monograph, M-AS99-1. Annuity valuation;Asset ...- Authors: R Thomas Herget
- Date: Oct 1999
- Competency: Professional Values>Practice expertise
- Topics: Financial Reporting & Accounting
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Life Insurance Earnings andthe Release from Risk PolicyReserve System
concerned with the fundamental nature of life insurance company earnings. The operation of the policy reserve ... system as the timing mechanism which determines the incidence of earnings is discussed, and the concept ...- Authors: Richard G Horn
- Date: Oct 1999
- Competency: Technical Skills & Analytical Problem Solving
- Topics: Financial Reporting & Accounting
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The Natural Reserve Conceptand Life Insurance Earnings
The Natural Reserve Conceptand Life Insurance Earnings This paper is the first in the Transactions to ... itself to the problem of general-purpose financial reporting for life insurance companies. The primary ...- Authors: Joe B Pharr
- Date: Oct 1999
- Competency: Technical Skills & Analytical Problem Solving
- Topics: Financial Reporting & Accounting
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An Expanded Financial Structurefor Ordinary Dividends
Structurefor Ordinary Dividends This paper expands on the traditional three-factor interest, mortality, and ... structure. The structure and formula are derived from the most generalized equation of equilibrium, ...- Authors: Donald D Cody
- Date: Oct 1999
- Competency: Technical Skills & Analytical Problem Solving
- Topics: Financial Reporting & Accounting; Life Insurance
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Separate Accounts and Insulation
Insulation This article looks at the present dilemma on the priorities of an insurance company's obligations ... how the history of Separate Accounts can bring this issue into understanding within the context of its ...- Authors: Craig R Raymond
- Date: Oct 1999
- Competency: External Forces & Industry Knowledge
- Topics: Financial Reporting & Accounting