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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
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Two Paradigms for the Market Value of Liabilities
Two Paradigms for the Market Value of Liabilities In this article, the current state of the liabilities market is discussed. Two paradigms are then explored for defining and subsequently ...- Authors: Robert Reitano
- Date: Oct 1999
- Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Topics: Financial Reporting & Accounting>Fair value accounting
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Unified Valuation System Update
Unified Valuation System Update From a session at a meeting of the Society of Actuaries held in San Diego, CA, June 22-23, 2000 Panel discussion of the work being done by the Society of ...- Authors: David C Jesionowski, David Sandberg, Donna C Novak, Sam H Dillard
- Date: Jun 2000
- Competency: Results-Oriented Solutions>Actionable recommendations; Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: Record of the Society of Actuaries
- Topics: Finance & Investments>Risk measurement - Finance & Investments; Financial Reporting & Accounting; Financial Reporting & Accounting>Fair value accounting; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting; Modeling & Statistical Methods>Dynamic simulation models; Public Policy
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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]
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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
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Economic Measurement of Insurance Liabilities: The Risk and Capital Perspective
Economic Measurement of Insurance Liabilities: The Risk and Capital Perspective Insurance company financial reporting and performance measurement are going through a significant transformation.- Authors: Larry Rubin, Randy Tillis, Michael J Lockerman, Xiaokai Shi
- Date: Mar 2009
- 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: Finance & Investments>Economic capital; Finance & Investments>Economic value; Financial Reporting & Accounting; Financial Reporting & Accounting>Fair value accounting
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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
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An Approach For Measurement of the Fair Value of Insurance Contracts
An Approach For Measurement of the Fair Value of Insurance Contracts The paper explores developments through 2006 in the application of market-consistent concepts to the measurement of fair ...- Authors: Sam Gutterman, Larry Rubin, David C Scheinerman, David Rogers
- Date: May 2007
- Competency: Technical Skills & Analytical Problem Solving>Innovative solutions; Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: Actuarial Practice Forum
- Topics: Financial Reporting & Accounting>Fair value accounting; Life Insurance>Reserves - Life Insurance
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Risky Business: Market Value of Liabilities
Risky Business: Market Value of Liabilities An outline of a teaching session at the 2000 Valuation Actuary Symposium held in Washington DC, September 14-15, 2000, discussing the evolution toward ...- Authors: David N Becker
- Date: Sep 2000
- Competency: External Forces & Industry Knowledge>Actuarial theory in business context; Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Topics: Financial Reporting & Accounting>Fair value accounting
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Fair Valuation of Insurance Liabilities-Implications for Economic Performance Measurement and Strategic Decision Making
Fair Valuation of Insurance Liabilities-Implications for Economic Performance Measurement and Strategic Decision Making Slides from a session at a meeting of the Society of Actuaries held in San ...- Authors: Charles D Friedstat, Kenneth LaSorella, Gregory Goulding, David M Walczak, Joseph Koltisko, Marsha Wallace, Scott Witt
- Date: Jun 2000
- Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Fair value accounting