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  • The Predicament Of Market Value Accounting
    The Predicament Of Market Value Accounting Article discusses strategies to reduce book value fluctuations due to adoption of FAS 115 and their drawbacks. Market value of entities; 13094 11/1/1993 ...

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    • Authors: Richard S Robertson
    • Date: Nov 1993
    • Competency: External Forces & Industry Knowledge>External forces and business performance
    • Publication Name: The Actuary Magazine
    • Topics: Financial Reporting & Accounting>Fair value accounting; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
  • Session 166 Panel Discussion: Life Insurance M&A Update
    Session 166 Panel Discussion: Life Insurance M&A Update The presenters will provide an overview of the current life insurance M&A landscape, along with insight on leading practices ...

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    • Authors: Society of Actuaries, Michael Hughes, Sean L Nossel, Esteban Paez, Jeremy Spier
    • Date: Nov 2017
    • Competency: External Forces & Industry Knowledge
    • Topics: Financial Reporting & Accounting>Fair value accounting
  • Two Paradigms for the Market Value of Liabilities
    Two Paradigms for the Market Value of Liabilities In this article, the current state of the liabilities market is discussed. Two paradigms are then explored for defining and subsequently ...

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    • Authors: Robert Reitano
    • Date: Oct 1999
    • Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Topics: Financial Reporting & Accounting>Fair value accounting
  • Market Value of Insurance Liabilities: Reconciling the Actuarial Appraisal and Option Pricing Methods
    Market Value of Insurance Liabilities: Reconciling the Actuarial Appraisal and Option Pricing Methods This paper attempts to advance practice and methodology with respect to life insurance ...

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    • Authors: Luke Girard
    • Date: Oct 1999
    • Competency: Technical Skills & Analytical Problem Solving
    • Topics: Financial Reporting & Accounting>Fair value accounting
  • Session 12 Panel Discussion: Regulatory and Solvency Changes in Bermuda: A Practical Case
    Session 12 Panel Discussion: Regulatory and Solvency Changes in Bermuda: A Practical Case Over the years, Bermuda has come to be known as a destination for financial institutions seeking robust ...

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    • Authors: Society of Actuaries, Anna Apgar, Dan Kim, Nick Komissarov
    • Date: May 2018
    • Competency: Technical Skills & Analytical Problem Solving
    • Topics: Financial Reporting & Accounting>Fair value accounting
  • On the Fair Value of Insurance Liabilities: The Continuing Debate
    On the Fair Value of Insurance Liabilities: The Continuing Debate This is a continuation of a discussion about the the theoretically correct treatment of the credit put the policyholder writes ...

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    • Authors: Donald Solow
    • Date: Mar 2006
    • Competency: External Forces & Industry Knowledge>Actuarial theory in business context; Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Publication Name: The Financial Reporter
    • Topics: Finance & Investments>Economic value; Financial Reporting & Accounting>Fair value accounting
  • An ERM Approach to Income Tax Risk
    An ERM Approach to Income Tax Risk In this article, the author gives an overview a number of Enterprise Risk Management ERM issues that arise when one considers the impact of income tax on a fair ...

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    • Authors: Application Administrator
    • Date: Mar 2009
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Risk Management
    • Topics: Enterprise Risk Management; Financial Reporting & Accounting>Fair value accounting
  • Embedded Value, Fair Value and the Move to Principles-Based Measurement Systems
    Embedded Value, Fair Value and the Move to Principles-Based Measurement Systems Panelists in this session at the 2004 Valuation Actuary Symposium discuss current embedded value and fair-value ...

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    • Authors: Steeve Jean, Duncan Briggs, Maria Mercedes Torres-Jorda
    • Date: Sep 2004
    • Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
    • Topics: Financial Reporting & Accounting>Fair value accounting
  • Solvency II Primer
    Solvency II Primer This article serves as a Solvency II primer by first introducing the Solvency II framework and then identifying several implementation issues that are still being resolved.

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    • Authors: Judy Wong
    • Date: Mar 2009
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Risk Management
    • Topics: Enterprise Risk Management; Financial Reporting & Accounting>Fair value accounting
  • Risk Management: The Total Return Approach and Beyond
    Risk Management: The Total Return Approach and Beyond This article discusses the risk management approaches of insurers. The author described some of the current practices of the total return ...

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    • Authors: Thomas S.Y. Ho
    • Date: Nov 2004
    • Competency: Results-Oriented Solutions; Technical Skills & Analytical Problem Solving
    • Publication Name: Risk Management
    • Topics: Financial Reporting & Accounting>Fair value accounting