1 - 2 of 2 results (0.56 seconds)
Sort By:
  • 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 ...

    View Description

    • Authors: Society of Actuaries, Mark Freedman
    • Date: Feb 2013
    • Competency: Technical Skills & Analytical Problem Solving
    • 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 ...

    View Description

    • 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