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  • How Fair Value Measurement Changes Risk Management Behavior in the Insurance Industry Report
    Current Fair Value Accounting under U.S. GAAP and IFRS ............................................ 13 ... insurance products using fair value in U.S. GAAP and IFRS. Furthermore, we expect the exposure to market-consistent ...

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    • Authors: Society of Actuaries, Mark Freedman
    • Date: Feb 2013
    • Competency: Technical Skills & Analytical Problem Solving
    • Topics: Financial Reporting & Accounting>Fair value accounting