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  • A Critique of Fair Value as a Method for Valuing Insurance Liabilities
    A Critique of Fair Value as a Method for Valuing Insurance Liabilities A discussion of some of the challenges the insurance industry will face as we move towards fair value and a comparison of ...

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    • Authors: Darin Zimmerman
    • Date: Dec 2007
    • Competency: External Forces & Industry Knowledge>External forces and business performance
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Fair value accounting
  • On the Fair Value of Insurance Liabilities
    On the Fair Value of Insurance Liabilities Analysis of IASB position on the discount rate to use in computing the Fair Value of Insurance Liabilities Discount rates=Interest rates;Fair value ...

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    • Authors: Donald Solow
    • Date: Dec 2004
    • Competency: External Forces & Industry Knowledge>External forces and business performance; Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Publication Name: The Financial Reporter
    • Topics: Economics>Financial economics; Financial Reporting & Accounting>Fair value accounting
  • Principle-Based Reserves Update
    Principle-Based Reserves Update The NAIC calendar for 2008 is well underway. An overview of recent activity within certain aspects of the groups associated with the evolution of the Valuation ...

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    • Authors: Karen Rudolph
    • Date: Jun 2008
    • Competency: External Forces & Industry Knowledge>External forces and business performance
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Fair value accounting
  • A Change In Own Credit Risk
    A Change In Own Credit Risk Since the adoption of FAS 157, there has been much concern about the use of a company's own credit risk in the valuation of liabilities. To fully assess the ...

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    • Authors: Steven Malerich
    • Date: Sep 2008
    • Competency: External Forces & Industry Knowledge>External forces and business performance
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Fair value accounting
  • SFAS 157 Adoption Impacts
    SFAS 157 Adoption Impacts Discusses the content of the Statement of Financial Accounting Standards 157, Fair Value Measurements and implementation challenges. Market value of liabilities;Risk ...

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    • Authors: Patricia Matson, Application Administrator
    • Date: Dec 2008
    • Competency: External Forces & Industry Knowledge>External forces and business performance
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Fair value accounting; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]