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  • Fair Value of Insurance Liabilities
    by FAS 115. The other two approaches are more direct approaches to determining what the fair value of ... strengths and weaknesses of each method. I guess the primary strength of all these methods is that they more ...

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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]
  • Implications of International/Fair Value Accounting Changes
    been called the indirect method, as opposed to the direct method of simply looking at the liabilities by ... or the actuarial appraisal method, even if the direct method ends up being chosen, Implications Of ...

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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
    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 ...

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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
    the available-for- sale category and that's our primary concern. Available-for-sale assets must be valued ... actuarial point of view, the difference between your primary DAC and what I call a shadow DAC. The shadow DAC ...

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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