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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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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 Reporting
impact on U.S. companies? What do we care about the IASB? We care a lot. First, we’re in a global economy ... investors. We also have to remember that the primary purpose of the products that we offer is to provide ...- Authors: Sam Gutterman, Michael J Hambro, Stephen Strommen
- Date: Sep 2002
- Competency: External Forces & Industry Knowledge
- Topics: Financial Reporting & Accounting>Fair value accounting
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Market-Value Accounting
liabilities. In simplified terms, there are two primary ways to determine the fair value; you can set the ... semiarbitrary class of available-for-sale assets. Would you care to comment on that? MR. HOHMANN: I think the observation ...- Authors: James Hohmann, Douglas C Kolsrud, James D Wallace, Matthew Clayton Modisett
- Date: Apr 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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Market-Value Balance Sheet
position of insurance companies is clearly needed by primary users of financial information. However, the process ... draft does not definethe concept, so as to either direct the mechanics or restrict possible variations.- Authors: Keith A Drzal, Reed Miller, Robert Stein, Wayne S Upton
- Date: Oct 1991
- 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 Valuation And The International Accounting Standards Committee IASC
course, the Ontario Securities Commission is the primary Canadian regulator in the field of securities ... was formed around 1973, and up until 1995, its primary activity had been to develop accounting standards ...- Authors: Morris Chambers, Douglas Doll, Stephen Strommen
- Date: Oct 2001
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Fair value accounting; Global Perspectives