Description: Discusses the severe adverse effects on U.S. capital markets that will occur due to the passage of FAS 115, which requires marking certain assets to market without a corresponding adjustment to liabilities.

Description: An ongoing discussion of the theoretically correct discount rate for valuing insurance liabilities: whether or not the credit rating of the insurer should affect the discount rate used. See related articles including the article “On the Fair Value of Insurance Liabilities: The Regulator’s Option” in the December, 2005 issue of The Financial Reporter.

Description: Discusses the VM-20 impact testing to be done by 25 insurers.

Description: ongoing discussion of the proper interest rate to use in discounting liability cash flows to reflect credit risk of the insurer in a fair value accounting system

Description: A description of the Financial Reporting Section's priorities for 2016.

Description: Update on Financial Reporting Council activities.

Description: A discussion of some of the challenges the insurance industry will face as we move towards fair value and a comparison of the pros and cons of rules based vs. principles based reserves.

Description: Presented at May 1996 Spring Meeting. Presents an overview of conference co-sponsored by the SOA on fair value of insurance liabilities, including a comparison of some of the methods presented. A status update of recent industry and professional activities and what the future may hold for the use of fair value of insurance liabilities in insurance company financial statements is also provided.

Description: Presented at October 1996 Annual Meeting. This is a discussion presenting a FASB update with regard to fair value accounting and the valuation of insurance liabilities.

Description: Canterbury Tales of Fair Value Fair Value of Life Insurance Seminar—March 1999 by Mike McLaughlin & Joan Lamm-Tennant, Ph.D. from The Financial Reporter, October 1999, Issue No. 40.