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On the Fair Value of Insurance Liabilities: The Other Viewpoint
On the Fair Value of Insurance Liabilities: The Other Viewpoint Discussion rebutting the Dec. 2004 issue of The Financial Reporter article titled, “On the Fair Value of Insurance Liabilities,” ...- Authors: Luke Girard
- Date: Sep 2005
- 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: Economics>Financial economics; Financial Reporting & Accounting>Fair value accounting
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On the Fair Value of Insurance Liabilities: The Continuing Debate
On the Fair Value of Insurance Liabilities: The Continuing Debate An ongoing discussion of the theoretically correct discount rate for valuing insurance liabilities: whether or not the credit ...- Authors: Luke Girard
- Date: Jun 2006
- Competency: External Forces & Industry Knowledge>Actuarial theory in business context; Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Fair value accounting
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The Fair Valuation of Insurance Liabilities: The Information Set Perspective
The Fair Valuation of Insurance Liabilities: The Information Set Perspective ongoing discussion of the proper interest rate to use in discounting liability cash flows to reflect credit risk of ...- Authors: Michael F Davlin
- 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: Economics>Financial economics; Enterprise Risk Management>Capital management - ERM; Finance & Investments>Capital management - Finance & Investments; Financial Reporting & Accounting>Fair value accounting
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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 ...- 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
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PBA Corner
PBA Corner Discusses the VM-20 impact testing to be done by 25 insurers. Principles-based reserves=PBR; 9261 12/01/2010 06:00:00 ...- Authors: Karen Rudolph
- Date: Dec 2010
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Fair value accounting
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Principle-Based Reserves Update
Principle-Based Reserves Update Discussion of progress made at the NAIC Fall National Meeting on amendments to the Standard Valuation Law, the Valuation Manual - particularly with regard to ...- Authors: Karen Rudolph
- Date: Dec 2008
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Fair value accounting
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Chairperson's Corner: Section Priorities for 2016
Chairperson's Corner: Section Priorities for 2016 A description of the Financial Reporting Section's priorities for 2016. Financial reporting 6442469534 06/01/2016 05:00:00 ...- Authors: Leonard Mangini
- Date: Jun 2016
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Fair value accounting; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Financial Reporting & Accounting>Statutory accounting; Financial Reporting & Accounting>Tax accounting
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Chairperson's Corner
Chairperson's Corner Update on Financial Reporting Council activities. accounting standards;statutory reserves;GAAP reserves 6442476983 06/01/2017 05:00:00 ...- Authors: James S Hawke
- Date: Jun 2017
- Competency: Professional Values>Practice expertise
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Fair value accounting; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting
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Back Dating Options: How Big A Sin Was It?
Back Dating Options: How Big A Sin Was It? “It’s interesting to note that, given the past year’s reversal of fortunes in the stock markets, all the media rap about heated inquiries around ...- Authors: Cicero Limberea
- Date: Aug 2009
- Competency: External Forces & Industry Knowledge>Actuarial theory in business context
- Publication Name: Risks & Rewards
- Topics: Financial Reporting & Accounting>Fair value accounting; Modeling & Statistical Methods
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Risk Metrics for Decision Making and ORSA
Risk Metrics for Decision Making and ORSA Since solvency assessment depends on a financial reporting framework, one needs risk metrics for use in financial reporting. The essay argues that ...- Authors: Stephen Strommen
- Date: May 2012
- Competency: External Forces & Industry Knowledge>Actuarial theory in business context
- Topics: Finance & Investments>Risk measurement - Finance & Investments; Financial Reporting & Accounting>Fair value accounting; Life Insurance>Capital - Life Insurance; Life Insurance>Reserves - Life Insurance