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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 ...- 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
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What Does This Market-Value Accounting Really Mean?
critiques. The available-for-salecategory is the primary problem for insurance companies. The trading category ... valuation allowance is what you would call your primary traditional DAC versus a DAC that counted unrealized ...- Authors: James Hohmann, Douglas C Kolsrud, Edward Robbins
- Date: May 1994
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Fair value accounting
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Session 45: Dynamic Hedging - Fair Valuation for FAS 133
are FAS 133 because they are net-settled. GMIB direct liabilities are not, because they're not net-settled ... main reasons why that is so. The first and primary reason, which Martin already alluded to, is that ...- Authors: Ejaz Haroon, Martin Hall
- Date: May 2002
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: Record of the Society of Actuaries
- Topics: Finance & Investments>Derivatives; Financial Reporting & Accounting>Fair value accounting; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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Fair-Value Reporting - Is There a Fairer Way?
equation is the balance sheet equation and our primary statutory equation. The second equation is the ... pricing method has also been referred to as the "direct" method because the liability cash flows are discounted ...- Authors: Luke Girard, S Michael McLaughlin, James A Robinson, Deborah Whitmore
- Date: Jun 1999
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Fair value accounting
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International Valuation - Coming Soon to a Country Near You
to execute various business alternatives was a primary objective. In other words, regulators should be ... essentially points out that the system itself doesn't take care of all the things that are developed when we keep ...- Authors: Arnold Dicke, Sam Gutterman, Edward Robbins, Walter Rugland, Shirley Hwei-Chung Shao
- Date: Oct 1999
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>Fair value accounting; Global Perspectives
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Update on Fair-Value Reporting
uses relative valuation tools. I called this the "direct paradigm" in a paper titled "Two Paradigms for ... zero, and you are insolvent. If you're using a direct paradigm, it depends on the driving force. You ...- Authors: J Duran, W Paul McCrossan, Robert Reitano, Wayne S Upton
- Date: Oct 1998
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Fair value accounting
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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 ...- 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
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Fair Value of Insurance Liabilities
by FAS 115. The other two approaches are more direct approaches to determining what the fair value of ... strengths and weaknesses of each method. I guess the primary strength of all these methods is that they more ...- Authors: Douglas Doll, Irwin T Vanderhoof, Zain Mohey-Deen, Robert C Wilkins
- Date: May 1996
- Competency: External Forces & Industry Knowledge>External forces and business performance; Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Fair value accounting; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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Fair Value of Insurance Liabilities
policy, he foregoes other rights, so it is not a direct parallel to a depositor simply making withdrawals ... duration mismatch, if any. The IDR method is a direct method. The Academy characterized this method ...- Authors: Frederic W Corwin, J Duran, S Michael McLaughlin, Robert C Wilkins
- Date: Jun 1996
- Competency: External Forces & Industry Knowledge>External forces and business performance; Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Fair value accounting
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Implications of International/Fair Value Accounting Changes
been called the indirect method, as opposed to the direct method of simply looking at the liabilities by ... or the actuarial appraisal method, even if the direct method ends up being chosen, Implications Of ...- Authors: Douglas Doll, Albert Zlogar, Emma McWilliam
- Date: Oct 2002
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Fair value accounting