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  • Fair Value Accounting: Trouble-maker or Life-saver?

    Fair Value Accounting: Trouble-maker or Life-saver? In light of the recent financial crisis, this article discusses whether Fair Value Accounting is a trouble maker or life saver. Financial ...

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    • Authors: Larry Rubin, Xiaokai Shi, Nadezhda Toskova
    • Date: Apr 2009
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Fair value accounting
  • AG 43: Which Reserves Will Dominate? Standard Scenario Or Stochastic

    AG 43: Which Reserves Will Dominate? Standard Scenario Or Stochastic Discusses the newly adopted actuarial guideline for variable annuity reserving which is principles-based. It requires the ...

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    • Authors: Yuhong Xue
    • Date: Jun 2010
    • Competency: Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Publication Name: The Financial Reporter
    • Topics: Annuities>Variable annuities; Financial Reporting & Accounting>Fair value accounting
  • An Approach for Measurement of the Fair Value of Insurance Contracts

    An Approach for Measurement of the Fair Value of Insurance Contracts The paper explores developments through 2006 in the application of market-consistent concepts to the measurement of fair ...

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    • Authors: Sam Gutterman, Larry Rubin, David C Scheinerman, David Rogers
    • Date: May 2007
    • Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition; Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Publication Name: Actuarial Practice Forum
    • Topics: Financial Reporting & Accounting>Fair value accounting; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]
  • 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
  • Fair Value and Solvency II—A Comparison of Frameworks for Valuing Insurance Liabilities

    Fair Value and Solvency II—A Comparison of Frameworks for Valuing Insurance Liabilities Compares Fair Value of liabilities under US GAAP to Solvency II. Economic value;Market value of ...

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    • Authors: Noel Harewood
    • Date: Jun 2009
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Fair value accounting; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
  • PBA Corner

    PBA Corner Article discussing developments in Principle-Based Approach: net asset earned rates and discount rates, and net premium approach. Life reserves;Return on investment; 9257 4/1/2009 12: ...

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    • Authors: Karen Rudolph
    • Date: Apr 2009
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Fair value accounting
  • The Bullet GIC as an Example

    The Bullet GIC as an Example This article uses the example of a bullet or general account GIC to determine the fair value of liabilities. Asset valuation;Fair value accounting; 10940 2/1/2001 12: ...

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    • Authors: Jeremy Gold, David F Babbel, Craig Merrill
    • Date: Feb 2001
    • Competency: External Forces & Industry Knowledge>Actuarial theory in business context
    • Publication Name: Risks & Rewards
    • Topics: Financial Reporting & Accounting>Fair value accounting
  • Is Regulation Driving Competition?

    Is Regulation Driving Competition? Discussion that reinsurance regulation is driving the amount and hence the cost of capital and hence the ability of reinsurers to price products competitively ...

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    • Authors: Carolyn Cobb
    • Date: Mar 2003
    • Competency: External Forces & Industry Knowledge>External forces and business performance; Strategic Insight and Integration>Big picture view
    • Publication Name: Reinsurance News
    • Topics: Financial Reporting & Accounting>Fair value accounting; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>Statutory accounting; Global Perspectives; Public Policy