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On the Fair Value of Insurance Liabilities: The Continuing Debate
On the Fair Value of Insurance Liabilities: The Continuing Debate An ongoing discussion of the theoretically ... liabilities: whether or not the credit rating of the insurer should affect the discount rate used. See ...- Authors: Luke Girard
- Date: Jun 2006
- Competency: External Forces & Industry Knowledge>Actuarial theory in business context; Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Fair value accounting
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On the Fair Value of Insurance Liabilities
On the Fair Value of Insurance Liabilities Analysis of IASB position on the discount rate to use in ... in computing the Fair Value of Insurance Liabilities Discount rates=Interest rates;Fair value accounting;International ...- Authors: Donald Solow
- Date: Dec 2004
- Competency: External Forces & Industry Knowledge>External forces and business performance; Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: The Financial Reporter
- Topics: Economics>Financial economics; Financial Reporting & Accounting>Fair value accounting
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Two Paradigms for the Market Value of Liabilities
Paradigms for the Market Value of Liabilities In this article, the current state of the liabilities market ... an insurance liability market value. From Society of Actuaries Financial Reporting Monograph, M-AS99-1 ...- Authors: Robert Reitano
- Date: Oct 1999
- Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Topics: Financial Reporting & Accounting>Fair value 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 ... refer to as the “economic value framework.” Under this framework insurance companies determine the economic ...- 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
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An Approach For Measurement of the Fair Value of Insurance Contracts
Measurement of the Fair Value of Insurance Contracts The paper explores developments through 2006 in the application ... application of market-consistent concepts to the measurement of fair values of liabilities for financial ...- 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
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An Approach for Measurement of the Fair Value of Insurance Contracts
Measurement of the Fair Value of Insurance Contracts The paper explores developments through 2006 in the application ... application of market-consistent concepts to the measurement of fair values of liabilities for financial ...- 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]
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Valuation of Life Insurance Liabilities on a Market-Consistent Basis: Experience from the United Kingdom
Valuation of Life Insurance Liabilities on a Market-Consistent Basis: Experience from the United Kingdom ... participating business have, since the end of 2004, been required by their regulator, the Financial Services Authority ...- Authors: CHRISTOPHER JOHN OBRIEN
- 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: Financial Reporting & Accounting; Financial Reporting & Accounting>Fair value accounting
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Liability Valuation In A Fair Value Environment: The Interest Credited Rate Dilemma
Liability Valuation In A Fair Value Environment: The Interest Credited Rate Dilemma Article explores ...- 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
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International Accounting Standards IAS on Top of Insurers’ Minds
International Accounting Standards IAS on Top of Insurers’ Minds International Accounting ... Standards IAS on Top of Insurers’ Minds International Accounting Standards: a discussion of Exposure Draft ...- Authors: Mark Freedman, Ludovic Antony, S Michael McLaughlin
- Date: Feb 2004
- 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; Financial Reporting & Accounting>International Accounting Standards Board [IASB]
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Fair Valuation of Insurance Liabilities-Implications for Economic Performance Measurement and Strategic Decision Making
Fair Valuation of Insurance Liabilities-Implications for Economic Performance Measurement and Strategic ... Making Slides from a session at a meeting of the Society of Actuaries held in San Diego, CA, June 22-23 ...- Authors: Charles D Friedstat, Kenneth LaSorella, Gregory Goulding, David M Walczak, Joseph Koltisko, Marsha Wallace, Scott Witt
- Date: Jun 2000
- Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Fair value accounting