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- W2201589034 abstract "With SFAS 115, insurers are now in the awkward situation where almost half of the balance sheet is marked to market. This has created a material inconsistency with the way liabilities are reported and thus diminished the usefulness of financial reporting to shareholders and potential new investors. Also, the risk-management tool of value-at-risk measurement, which has been the domain of our large banking institutions, is beginning to filter into the insurance industry. The key underpinning of such a process is an appropriate market-valuation process. This chapter endeavors to advance practice and methodology in all these areas." @default.
- W2201589034 created "2016-06-24" @default.
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- W2201589034 date "2000-01-01" @default.
- W2201589034 modified "2023-09-23" @default.
- W2201589034 title "Market Value Of Insurance Liabilities And The Assumption Of Perfect Markets In Valuation" @default.
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- W2201589034 doi "https://doi.org/10.1007/978-1-4615-4623-8_1" @default.
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