The Fair Value of Insurance Liabilities

The Fair Value of Insurance Liabilities edited by Irwin T. Vanderhoof, Edward Altman.

This book explores theoretical and practical implications of reflecting the fair value of liabilities for insurance companies. In addition, the contributions discuss the disclosure of these values to the financial and regulatory communities and auditing firms which are actually calculating this illu...

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Bibliographic Details
Corporate Author: SpringerLink (Online service)
Other Authors: Vanderhoof, Irwin T. (Editor), Altman, Edward (Editor)
Format: eBook
Language:English
Published: New York, NY : Springer US : Imprint: Springer, 1998.
Edition:1st ed. 1998.
Series:The New York University Salomon Center Series on Financial Markets and Institutions, 1
Springer eBook Collection.
Subjects:
Finance.
Business.
Management science.
Macroeconomics.
Public finance.
Electronic resources (E-books)
Online Access:Click to view e-book
Holy Cross Note:Loaded electronically.
Electronic access restricted to members of the Holy Cross Community.
Table of Contents:
  • 1. Background on fair value accounting of insurance company assets and liabilities
  • 2. Comparison of methods for fair-value life insurance liabilities
  • 3. Fair valuation of life insurance company liabilities
  • 4. Experience in implementing fair value of insurance liabilities
  • 5. Allowing for asset, liability, and business risk in the valuation of a life company
  • 6. A market-value accounting framework for insurance companies
  • 7. Option adjusted value of the firm
  • 8. The cash flow method for valuing liabilities in Canada
  • 9. The derivation and application of accounting standards to the market value of liabilities
  • The indexed discount rate method for fair valuation of liabilities
  • Is Paul vs. Virginia dead?
  • Remarks
  • List of contributors.

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