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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 ...

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    • 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
  • 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.

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    • 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