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  • Market-Value Accounting
    valuation method (CFVM) goes beyond what we do in the U.S. for statutory adequacy testing. Rather than just ... Chart 3 represents the cash-flow method immediate annuity again, showing the effect of an interest rate jump ...

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    • Authors: Arnold Dicke, Douglas Doll, James D Wallace
    • Date: Apr 1995
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]