1
-
6
of
6
results (0.42 seconds)
Sort By:
-
On the Fair Value of Insurance Liabilities: The Continuing Debate
On the Fair Value of Insurance Liabilities: The Continuing Debate An ongoing discussion of the theoretically correct discount rate for valuing insurance liabilities: whether or not the credit ...- Authors: Luke Girard
- Date: Jun 2006
- Competency: External Forces & Industry Knowledge>Actuarial theory in business context; Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Fair value accounting
-
International Accounting Standards IAS on Top of Insurers’ Minds
International Accounting Standards IAS on Top of Insurers’ Minds International Accounting Standards: a discussion of Exposure Draft 5 dealing with specific requirements for insurance companies ...- Authors: Mark Freedman, Ludovic Antony, S Michael McLaughlin
- Date: Feb 2004
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Fair value accounting; Financial Reporting & Accounting>International Accounting Standards Board [IASB]
-
Fair Value: Yin and Yang
Fair Value: Yin and Yang This article discusses fair value reporting for insurance companies and how to get fair value in the real world. Discount rates=Interest rates;Generally Accepted ...- Authors: Carol A Marler
- Date: Aug 2004
- Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition
- 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 ...- 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
-
Asset Dependency Discounting—A Flaw in IFRS 17?
Asset Dependency Discounting—A Flaw in IFRS 17? This article explains the issue causing from asset dependency discounting as required by IFRS 17, and proposed some possible methods to solve the ...- Authors: Jen Houng Lie
- Date: Sep 2017
- Competency: Professional Values>Practice expertise; Results-Oriented Solutions>Actionable recommendations; Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: The Financial Reporter
- Topics: Finance & Investments>Economic value; Financial Reporting & Accounting>Fair value accounting; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
-
Liability Valuation In A Fair Value Environment: The Interest Credited Rate Dilemma
Liability Valuation In A Fair Value Environment: The Interest Credited Rate Dilemma Article explores two very different approaches that are currently being considered for use in projecting ...- Authors: Mark Freedman, Tara J P Hansen
- Date: Sep 2008
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Fair value accounting