1 - 5 of 5 results (0.41 seconds)
Sort By:
  • International Valuation - Coming Soon to a Country Near You
    to execute various business alternatives was a primary objective. In other words, regulators should be ... essentially points out that the system itself doesn't take care of all the things that are developed when we keep ...

    View Description

    • Authors: Arnold Dicke, Sam Gutterman, Edward Robbins, Walter Rugland, Shirley Hwei-Chung Shao
    • Date: Oct 1999
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>Fair value accounting; Global Perspectives
  • Is Regulation Driving Competition?
    that has driven up the cost of capital for both direct and assuming insurers. As financial products have ... insurance regulation. This program has bene- fited both direct and assuming insurers by creating new markets.

    View Description

    • Authors: Carolyn Cobb
    • Date: Mar 2003
    • Competency: External Forces & Industry Knowledge>External forces and business performance; Strategic Insight and Integration>Big picture view
    • Publication Name: Reinsurance News
    • Topics: Financial Reporting & Accounting>Fair value accounting; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>Statutory accounting; Global Perspectives; Public Policy
  • 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 ...

    View Description

    • 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
  • Embedded Value/Fair Value - Different Approaches, Same Goal
    basically said there’s an indirect method and a direct method. The indirect method is what I was illustrating ... illustrating and so was Hubert for IBV. The direct method has you value liability cash flows, while one ...

    View Description

    • Authors: Burton Jay, Kenneth LaSorella, Hubert B Mueller
    • Date: May 2002
    • Competency: External Forces & Industry Knowledge>Actuarial theory in business context
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting>Fair value accounting; Global Perspectives
  • Fair Valuation And The International Accounting Standards Committee IASC
    course, the Ontario Securities Commission is the primary Canadian regulator in the field of securities ... was formed around 1973, and up until 1995, its primary activity had been to develop accounting standards ...

    View Description

    • Authors: Morris Chambers, Douglas Doll, Stephen Strommen
    • Date: Oct 2001
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting>Fair value accounting; Global Perspectives