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Economic Measurement of Insurance Liabilities: The Risk and Capital Perspective
International Accounting Standards Board through IFRS Phase II, propose adopting many of these concepts ... differs from current fair value accounting proposals (IFRS Phase II, FAS 157) in three key areas: 1.- Authors: Larry Rubin, Randy Tillis, Michael J Lockerman, Xiaokai Shi
- Date: Apr 2009
- Competency: Technical Skills & Analytical Problem Solving>Incorporate risk management
- Topics: Financial Reporting & Accounting
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Letting Financial Economics Drive the Development of Transparent Accounting and Contribution Requirements
countries will be adopting similar standards. FRS 17 from the U.K. Accounting Standards Board contains ... The following are some statements contained in FRS 17 (ASB 2000): • “An asset is recognized to the extent ...- Authors: Mark Ruloff
- Date: Jun 2003
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
- Topics: Financial Reporting & Accounting; Pensions & Retirement>Pension accounting
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The Natural Reserve Conceptand Life Insurance Earnings
(I-I) 5,574 4,669 4,279 291 14,813 Col. 17" Natural Benefit Reserve Earnings with Amortization ... previously cited in this paper (see cols. 16 and 17 of Appendix C). Column/.--Earnings demonstrated ...- Authors: Joe B Pharr
- Date: Oct 1999
- Competency: Technical Skills & Analytical Problem Solving
- Topics: Financial Reporting & Accounting
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The Value of the Firm:The Option Adjusted Value of Distributable Earnings
The Value of the Firm:The Option Adjusted Value of Distributable Earnings The goal for an insurance firm ... P OAVDE(i0,i) = ~ prbp *PVBp.~(i). (17) p=l In formula (17), if the prior PVB term is negative, ...- Authors: David N Becker
- Date: Jan 1999
- Competency: Technical Skills & Analytical Problem Solving
- Topics: Financial Reporting & Accounting
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An Expanded Financial Structurefor Ordinary Dividends
An Expanded Financial Structurefor Ordinary Dividends This paper expands on the traditional ... policies (see Lawrence M. Cathies, RA/A, II [1913], 17-19). Equation (1) forms a system of m + 2 unknowns ...- Authors: Donald D Cody
- Date: Oct 1999
- Competency: Technical Skills & Analytical Problem Solving
- Topics: Financial Reporting & Accounting; Life Insurance