CAS Casualty Loss Reserve Seminar Fair Value Accounting E. Daniel Thomas, PricewaterhouseCoopers LLP Christina Gwilliam, Towers Perrin Moderator Don Rainey, Milliman Overview…

Fair Value Measurement By: Feras Alghamdi Shawneen Kelly Austin Tullos Meredith Whitaker Contents: IFRS 13 overview. The definition of fair value. IFRS & GAAP differences.…

Overview of Financial Reporting for Employee Benefit Plans Presented by: Pugh & Company, P.C. August 10, 2010 Financial Reporting Overview After ERISA was enacted, the…

Fair Value Measurement This standard applies for annual periods beginning on or after 1 January 2013. Earlier application is permitted FINANCIAL REPORTING STANDARD FRS 113…

FASBâs MOVE TOWARDS FAIR VALUE AND ACADEMIC RESEARCH Derivatives Contingencies Financial instruments Stock Options â 123R Guarantees â Int. 45 Fair value hierarchy âFAS…