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  • Market-Value Accounting
    that people mean when they say, "Okay, there's no direct market for insurance liabilities, but isn't there ... interest rate risk management. Method B-2 is a direct use of cash-flow testing techniques to produce ...

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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]