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  • The Fair Valuation of Insurance Liabilities: The Information Set Perspective
    The Fair Valuation of Insurance Liabilities: The Information Set Perspective ongoing discussion of the proper interest rate to use in discounting liability cash flows to reflect credit risk of ...

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    • Authors: Michael F Davlin
    • Date: Mar 2006
    • Competency: External Forces & Industry Knowledge>Actuarial theory in business context; Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Publication Name: The Financial Reporter
    • Topics: Economics>Financial economics; Enterprise Risk Management>Capital management - ERM; Finance & Investments>Capital management - Finance & Investments; Financial Reporting & Accounting>Fair value accounting
  • Setting the Level of Margins in a Principles-Based Valuation Using a Cost-of-Capital Approach with Exponential Utility
    Setting the Level of Margins in a Principles-Based Valuation Using a Cost-of-Capital Approach with Exponential Utility Since insurance contract liabilities are uncertain in amount, an estimate is ...

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    • Authors: Stephen Strommen
    • Date: Jun 2006
    • Competency: Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Publication Name: The Financial Reporter
    • Topics: Economics>Financial economics; Enterprise Risk Management>Capital management - ERM; 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
  • FASB Deliberations on Accounting for Assumption and Discount Rate Changes
    FASB Deliberations on Accounting for Assumption and Discount Rate Changes The Financial Accounting Standards Board (FASB) met on May 21,2015 to discuss it ongoing project to make targeted ...

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    • Authors: Leonard Reback
    • Date: Sep 2015
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
    • Publication Name: The Financial Reporter
    • Topics: Economics>Financial economics; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]
  • On the Fair Value of Insurance Liabilities: The Other Viewpoint
    On the Fair Value of Insurance Liabilities: The Other Viewpoint Discussion rebutting the Dec. 2004 issue of The Financial Reporter article titled, “On the Fair Value of Insurance Liabilities,” ...

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    • Authors: Luke Girard
    • Date: Sep 2005
    • Competency: External Forces & Industry Knowledge>Actuarial theory in business context; Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Publication Name: The Financial Reporter
    • Topics: Economics>Financial economics; Financial Reporting & Accounting>Fair value accounting
  • Embracing Change
    Embracing Change Chairperson’s column addressing the changes the new year will bring. Financial reporting;Principles-based approach=PBA;Interest rates 6442453194 12/1/2013 12:00:00 AM ...

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    • Authors: William Sayre
    • Date: Dec 2013
    • Competency: Communication>Written communication
    • Publication Name: The Financial Reporter
    • Topics: Economics>Financial economics
  • Chairperson' Corner: PBR is Here ... Pricing, Valuation and
    Chairperson' Corner: PBR is Here ... Pricing, Valuation and Chairperson's column for the September issue of The Financial Reporter Financial economics;Financial management 6442471108 ...

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    • Authors: Leonard Mangini
    • Date: Sep 2016
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
    • Publication Name: The Financial Reporter
    • Topics: Economics>Financial economics; Enterprise Risk Management>Financial management