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Fair-Value Reporting
Taylor and Mulder, Inc. Her background includes primary insurance, reinsurance, and research consulting ... is politically powerful. IOSCO represents the primary user of financial reporting for general purpose ...- Authors: Sam Gutterman, Michael J Hambro, Burton Jay, Alastair G Longley-Cook, Roger W Smith, Jane C Taylor
- Date: Sep 2000
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Topics: Financial Reporting & Accounting>Fair value accounting
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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 ...- 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
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An Approach for Measurement of the Fair Value of Insurance Contracts
participants would use different assumptions. The primary difference between level 2 and level 3 inputs ... the original writer of the contract retains the primary obligation to the policyholder. For example, if ...- 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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Fair-Value Reporting
impact on U.S. companies? What do we care about the IASB? We care a lot. First, we’re in a global economy ... investors. We also have to remember that the primary purpose of the products that we offer is to provide ...- Authors: Sam Gutterman, Michael J Hambro, Stephen Strommen
- Date: Sep 2002
- Competency: External Forces & Industry Knowledge
- Topics: Financial Reporting & Accounting>Fair value accounting
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An Approach For Measurement of the Fair Value of Insurance Contracts
participants would use different assumptions. The primary difference between level 2 and level 3 inputs ... the original writer of the contract retains the primary obligation to the policyholder. For example, if ...- 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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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 ...- 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