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  • The Impact of Fair Value Accounting on the“Normal” Rate Curve—A Speculation
    The Impact of Fair Value Accounting on the“Normal” Rate Curve—A Speculation The author speculates ... The Short and Long of Bond Demand Among the primary consumers of long fixed-rate debt are life insurance ...

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    • Authors: Jeremy Gold
    • Date: Oct 2002
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Risks & Rewards
    • Topics: Financial Reporting & Accounting>Fair value accounting; Financial Reporting & Accounting>International Accounting Standards Board [IASB]
  • The Bullet GIC as an Example
    approaches presented by Babbel, Gold and Merrill involve direct discounting of liability cash flows. However, current ... ings at a hurdle rate. Many observers feel that direct discounting and the actuarial appraisal method ...

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    • Authors: Jeremy Gold, David F Babbel, Craig Merrill
    • Date: Feb 2001
    • Competency: External Forces & Industry Knowledge>Actuarial theory in business context
    • Publication Name: Risks & Rewards
    • Topics: Financial Reporting & Accounting>Fair value accounting