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Experience in implementing fair value of insurance liabilities

  • Dennis Carr
  • J. Peter Duran
  • Joseph E. Crowne
Part of the The New York University Salomon Center Series on Financial Markets and Institutions book series (SALO, volume 1)

Abstract

I will begin with some background on ARM Financial Group and how we operate. That will lead into how we became involved in calculating the fair value of liabilities. I will then discuss how we developed our approach to fair value, and I will conclude with a brief list of possible refinements to our approach. Peter Duran will then comment on our approach from an auditor’s perspective.

Keywords

Interest Rate Discount Rate Cash Flow Balance Sheet Audit Firm 
These keywords were added by machine and not by the authors. This process is experimental and the keywords may be updated as the learning algorithm improves.

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Copyright information

© Springer Science+Business Media Dordrecht 1998

Authors and Affiliations

  • Dennis Carr
    • 1
  • J. Peter Duran
    • 2
  • Joseph E. Crowne
    • 3
  1. 1.ARM Financial GroupChina
  2. 2.Ernst & YoungChina
  3. 3.Merrill Lynch LifeUSA

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