Background on fair value accounting of insurance company assets and liabilities

  • Robert C. Wilkins
Part of the The New York University Salomon Center Series on Financial Markets and Institutions book series (SALO, volume 1)


I plan to provide you with some background on how the FASB has discussed the valuation of liabilities and how it has come up in conjunction with our project on Statement 115. I was the project manager on Statement 115.


Board Member Credit Union Insurance Liability Interest Rate Risk Debt Security 
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Copyright information

© Springer Science+Business Media Dordrecht 1998

Authors and Affiliations

  • Robert C. Wilkins
    • 1
  1. 1.Financial Accounting Standards BoardUSA

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