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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
  • Fair-Value Reporting
    Taylor and Mulder, Inc. Her background includes primary insurance, reinsurance, and research consulting ... is politically powerful. IOSCO represents the primary user of financial reporting for general purpose ...

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    • Authors: Sam Gutterman, Michael J Hambro, Burton Jay, Alastair G Longley-Cook, Roger W Smith, Jane C Taylor
    • Date: Sep 2000
    • Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
    • Topics: Financial Reporting & Accounting>Fair value accounting
  • Investment Actuary Symposium Fair Valuation of Liabilities: Theoretical Considerations
    Long-Term Care News September 2010 – Issue 26 6 | SEPTEMBER 2010 | Long-Term Care News ... pricing method has also been referred to as the “direct method,” since liability cash flow is discounted ...

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    • Authors: Luke Girard
    • Date: Sep 2010
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: Long-Term Care News
    • Topics: Finance & Investments>Economic value; Financial Reporting & Accounting>Fair value accounting
  • Fair-Value Reporting
    to be used in projecting liability cash flows, direct methods versus indirect methods, and allowance ... liability fair value. That’s the indirect method. The direct method is really a family of methods where the ...

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    • Authors: J Duran, Michael J Hambro, Jeffrey Cropsey
    • Date: Nov 2001
    • Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
    • Topics: Financial Reporting & Accounting>Fair value accounting
  • Risk Management: The Total Return Approach and Beyond
    not only to the in-force business. There is no direct relation- ship between managing the total returns ... concern business. For example, long-term health care insurance in life insurance is more like the general ...

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    • Authors: Thomas S.Y. Ho
    • Date: Nov 2004
    • Competency: Results-Oriented Solutions; Technical Skills & Analytical Problem Solving
    • Publication Name: Risk Management
    • Topics: Financial Reporting & Accounting>Fair value accounting
  • Market Value of Insurance Liabilities: Reconciling the Actuarial Appraisal and Option Pricing Methods
    formulation does not imply the existence of an active primary and secondary market for insurance policies. However ... value equal to the surplus requirement. 6 In a direct new business or reinsurance transaction, this ...

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    • Authors: Luke Girard
    • Date: Oct 1999
    • Competency: Technical Skills & Analytical Problem Solving
    • Topics: Financial Reporting & Accounting>Fair value accounting
  • Fair Value of Insurance Liabilities
    that policyholders are going to be safely taken care of. The problem with statutory accounting comes ... think it really solves the problem. This is the direct method versus the indirect method, or constructive ...

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    • Authors: Application Administrator, Steven H Mahan, S Michael McLaughlin, David A Ricci
    • Date: Jun 1998
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting>Fair value accounting
  • Canterbury Tales of Fair Value Fair Value ofLife Insurance Seminar—March 1999
    Canterbury Tales of Fair Value Fair Value ofLife Insurance Seminar—March 1999 Canterbury Tales ... of the conference include (a) reconciliation of direct and indirect methods (i.e. option pricing with ...

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    • Authors: Joan Lamm-Tennant, S Michael McLaughlin
    • Date: Oct 1999
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Fair value accounting
  • A Market Value Balance Sheet: Why and How
    A Market Value Balance Sheet: Why and How This paper presents a theoretical framework ... values, mirrors current accounting and will permit direct translation of current practices, permits off-setting ...

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    • Authors: Matthew Clayton Modisett
    • Date: Jan 1993
    • Competency: Strategic Insight and Integration; Technical Skills & Analytical Problem Solving
    • Publication Name: Actuarial Research Clearing House
    • Topics: Financial Reporting & Accounting>Fair value accounting
  • Embedded Value, Fair Value and the Move to Principles-Based Measurement Systems
    Embedded Value, Fair Value and the Move to Principles-Based Measurement Systems Panelists in ... investments between asset classes does not have a direct impact on EV. The definition of cost of solvency ...

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    • Authors: Steeve Jean, Duncan Briggs, Maria Mercedes Torres-Jorda
    • Date: Sep 2004
    • Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
    • Topics: Financial Reporting & Accounting>Fair value accounting
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