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  • How Fair Value Measurement Changes Risk Management Behavior in the Insurance Industry Report
    both U.S. GAAP and IFRS, companies normally use a direct approach to compute the fair value of liabilities ... company maintained that statutory capital is their primary concern, and while other companies agreed that ...

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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