Valuation Implications of FAS 159 Reported Gains and Losses From Fair Value Accounting for Liabilities
نویسندگان
چکیده
منابع مشابه
Fair Value Accounting for Liabilities and Own Credit Risk
Changes in credit risk may arise when either the value or the risk of corporate assets changes. Changes in the equity value associated with the changes in the asset value and changes in asset risk can be characterized into potentially countervailing direct and indirect effects. The indirect effect of risk on equity value is a function of factors that affect the debt value of including leverage,...
متن کاملfair value accounting for liabilities and own credit risk
changes in credit risk may arise when either the value or the risk of corporate assets changes. changes in the equity value associated with the changes in the asset value and changes in asset risk can be characterized into potentially countervailing direct and indirect effects. the indirect effect of risk on equity value is a function of factors that affect the debt value of including leverage,...
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In this dissertation we present an overview of the proposals of the International Accounting Standards Board for measurement of insurance assets and liabilities at market value. The Board has not yet finalised a standard for insurance contracts, but a Draft Statement of Principles has been published, providing indication of how fair value accounting will be implemented. We focus on life insuran...
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This paper presents a dynamic method to estimate fair value insurance liabilities for the whole book (with separate but correlated lines) of business. The model studies the aggregate liability without assuming independence of individual losses. A non-traditional aI)proach is proposed which estimates the fair wdue liability based on a st,)ehas/ic model of individual losses. Using the contingent ...
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ژورنال
عنوان ژورنال: Journal of Accounting, Auditing & Finance
سال: 2021
ISSN: 0148-558X,2160-4061
DOI: 10.1177/0148558x211017837