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Fair-Value Reporting
impact on U.S. companies? What do we care about the IASB? We care a lot. First, we’re in a global economy ... investors. We also have to remember that the primary purpose of the products that we offer is to provide ...- Authors: Sam Gutterman, Michael J Hambro, Stephen Strommen
- Date: Sep 2002
- Competency: External Forces & Industry Knowledge
- Topics: Financial Reporting & Accounting>Fair value accounting
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Fair Value Accounting
you should be aware of is that there really is no direct effect on FAS 115 related to derivative hedge accounting ... different possible fair value accounting methods. The primary focus of that paper, though, is more on “how” than ...- Authors: Application Administrator, Luke Girard, George Silos, Douglas W Johnson
- Date: Oct 1996
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Fair value accounting
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Market-Value Accounting
liabilities. In simplified terms, there are two primary ways to determine the fair value; you can set the ... semiarbitrary class of available-for-sale assets. Would you care to comment on that? MR. HOHMANN: I think the observation ...- Authors: James Hohmann, Douglas C Kolsrud, James D Wallace, Matthew Clayton Modisett
- Date: Apr 1994
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Fair value accounting
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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.- 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
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Fair Value of Insurance Liabilities
that policyholders are going to be safely taken care of. The problem with statutory accounting comes ... think it really solves the problem. This is the direct method versus the indirect method, or constructive ...- Authors: Application Administrator, Steven H Mahan, S Michael McLaughlin, David A Ricci
- Date: Jun 1998
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Fair value accounting
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Credit Spreads, Asset Return Assumptions and the Fair Value of Liabilities
this presentation, I'm going to argue that the primary purpose of the general purpose accounting system ... prospective owners are not the primary users and that some of the others are the primary users, you could go the ...- Authors: Sam Gutterman, Burton Jay, Larry Rubin, Hubert B Mueller
- Date: Jun 2004
- Competency: External Forces & Industry Knowledge>Actuarial theory in business context
- Publication Name: Record of the Society of Actuaries
- Topics: Finance & Investments; Financial Reporting & Accounting>Fair value accounting; Global Perspectives
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Session 53 - Risk and Capital Management under Multiple Valuation Bases
Session 53 - Risk and Capital Management under Multiple Valuation Bases Risk management ... follow federal law. The Sherman Act, is the primary U.S. antitrust law pertaining to association activities ...- Authors: Mark Mennemeyer, Takeko Uemoto, Eric John Forfa
- Date: Sep 2019
- Competency: Technical Skills & Analytical Problem Solving
- Topics: Enterprise Risk Management; Enterprise Risk Management>Capital management - ERM; Financial Reporting & Accounting>Fair value accounting
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Embedded Value/Fair Value - Different Approaches, Same Goal
basically said there’s an indirect method and a direct method. The indirect method is what I was illustrating ... illustrating and so was Hubert for IBV. The direct method has you value liability cash flows, while one ...- Authors: Burton Jay, Kenneth LaSorella, Hubert B Mueller
- Date: May 2002
- Competency: External Forces & Industry Knowledge>Actuarial theory in business context
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Fair value accounting; Global Perspectives
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Fair Valuation And The International Accounting Standards Committee IASC
course, the Ontario Securities Commission is the primary Canadian regulator in the field of securities ... was formed around 1973, and up until 1995, its primary activity had been to develop accounting standards ...- Authors: Morris Chambers, Douglas Doll, Stephen Strommen
- Date: Oct 2001
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Fair value accounting; Global Perspectives
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Market Valuation of Liabilities
the available-for- sale category and that's our primary concern. Available-for-sale assets must be valued ... actuarial point of view, the difference between your primary DAC and what I call a shadow DAC. The shadow DAC ...- Authors: Robert P Butsic, Douglas Doll, Edward Robbins, Kin O Tam
- Date: May 1994
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Fair value accounting