Update on Fair-Value Reportinguses 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 ...
Description: This session 5PD of the 1998 SOA Annual Meeting panel examines the recent developments and emerging thinking on efforts to explore and develop a fair value or market value based accounting approach. From the Record of the Society of Actuaries, Vol. 24, No. 3.Hide
- 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