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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
  • Solvency Issues and the Investment Actuary
    meetings a number of times in the past. Wayne was a primary architect of the now famous Statement of Financial ... have different market values. The market doesn't care what a liability is matched against or what assets ...

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    • Authors: Daniel J Kunesh, Alan Routhenstein, Wayne S Upton, John C Sweeney
    • Date: Oct 1991
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Record of the Society of Actuaries
    • Topics: Finance & Investments>Investment strategy - Finance & Investments
  • Postretirement Benefits Other than Pensions
    Standard -- Data considerations -- Assumptions Health care costs trend rate Discount rate Other -- Anticipating ... descriptions, assumed discount rate, assumed health care trend rate, and the effect of changes in the trend ...

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    • Authors: Leon F Joyner, Martin Levenson, Stephen A Meskin, Wayne S Upton
    • Date: Oct 1990
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & 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
  • Financial Reporting Update
    Financial Reporting Update 1993 SOA Annual Meeting, New York. This session covered the ... but Glen has asked for a general overview. The primary financial regulation is done by the federal government ...

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    • Authors: Glen Gammill, Michael Kavanagh, Raymond Ted Schlude, Wayne S Upton, William C Freda
    • Date: Oct 1993
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting