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  • Implications of International/Fair Value Accounting Changes
    Implications of International/Fair Value Accounting Changes Panelists illustrate the accounting ... revisions to accounting requirements for insurance and annuity products and discuss potential ramifications.

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    • Authors: Douglas Doll, Albert Zlogar, Emma McWilliam
    • Date: Oct 2002
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting>Fair value accounting
  • Fair Valuation And The International Accounting Standards Committee IASC
    2002, Society of Actuaries Note: The chart(s) referred to in the text can be found at the end of ... that those products are reported on in the U.S. under the U.S. system, both GAAP and regulatory, those ...

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    • 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
  • Market Valuation of Liabilities
    spot rate is 9%. The same information is now in table form. The asset/liability values over the life of ... the contract are posted in adjacent columns in Table 1. On the right, the relevant spot rates at each ...

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    • Authors: Robert P Butsic, Douglas Doll, Edward Robbins, Kin O Tam
    • Date: May 1994
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting>Fair value accounting
  • Fair Value of Insurance Liabilities
    rates he would use, for example, on mortality. Because mortality is basically a diversifiable risk, you ... risk there. Maybe if we have a recession, the mortality might go up slightly. Some small margin gets ...

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    • Authors: Douglas Doll, Irwin T Vanderhoof, Zain Mohey-Deen, Robert C Wilkins
    • Date: May 1996
    • Competency: External Forces & Industry Knowledge>External forces and business performance; Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting>Fair value accounting; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]