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  • Financial Reporting for Insurance Contracts under Possible Future International Accounting Standards
    Financial Reporting for Insurance Contracts under Possible Future International Accounting ... reporting;International Financial Reporting Standards=IFRS;Life reserves;Long-term care insurance=LTCI;Term ...

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    • Authors: Sam Gutterman, Randy Tillis
    • Date: Mar 2011
    • Competency: External Forces & Industry Knowledge>Actuarial theory in business context
    • Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
  • An Approach for Measurement of the Fair Value of Insurance Contracts
    David Rogers, Larry Rubin, David Scheinerman 17 deposit (the cash value in the case of a life insurance ... Rubin, David Scheinerman 20 20 19 18 17 16 15 14 13 12 11 10 9 8 7 6 5 4 3 2 1 Policy Y ...

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    • 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]