This book explores theoretical and practical implications of reflecting the fair value of liabilities for insurance companies. In addition, the contributions di

Insurance companies, as well as banks and thrift institutions, have traditionally reported assets and liabilities on the basis of their amortized cost, or book

We outline the basic principles underlying accounting standards aimed at marking-to-market of insurers' balance sheets. Some issues specific to insurance liabil

List of members for the years 1914-20 are included in v. 1-7, after which they are continued in the Year book of the society, begun in 1922.