Longevity risk in fair valuing level 3 assets in securitised portfolios
Contenido multimedia no disponible por derechos de autor o por acceso restringido. Contacte con la institución para más información.
Tag | 1 | 2 | Valor |
---|---|---|---|
LDR | 00000cab a2200000 4500 | ||
001 | MAP20110065508 | ||
003 | MAP | ||
005 | 20111121112840.0 | ||
008 | 111110e20111003esp|||p |0|||b|spa d | ||
040 | $aMAP$bspa$dMAP | ||
084 | $a341 | ||
100 | $0MAPA20110028848$aMacrae Mazonas, Peter | ||
245 | 0 | 0 | $aLongevity risk in fair valuing level 3 assets in securitised portfolios$cPeter Macrae Mazonas, Patrick John Eric Stallard, Lynford Graham |
520 | $aFair value accounting aims to establish a three-level hierarchy that distinguishes readily observable measurement inputs from less readily observable measurement inputs and unobservable measurement inputs. Level 3 longevity valued assets will pose unique valuation risks once securitised pools of these alternative asset classes come to market as investment vehicles for pension plans and individual retirement accounts. No uniform framework is available to assure consistent fair market valuation and transparency for investor decision-making. | ||
650 | 1 | $0MAPA20080570590$aSeguro de vida | |
650 | 1 | $0MAPA20080555016$aLongevidad | |
650 | 1 | $0MAPA20080557799$aDependencia | |
650 | 1 | $0MAPA20080604394$aValoración de riesgos | |
650 | 1 | $0MAPA20080611248$aInversiones financieras | |
650 | 1 | $0MAPA20100050415$aValor razonable | |
700 | $0MAPA20110028848$aMacrae Mazonas, Peter | ||
700 | 1 | $0MAPA20080116484$aStallard, Eric | |
700 | 1 | $0MAPA20110029029$aGraham, Lynford | |
773 | 0 | $wMAP20077100215$tGeneva papers on risk and insurance : issues and practice$dGeneva : The Geneva Association, 1976-$x1018-5895$g03/10/2011 Tomo 36 Número 4 - 2011 , p. 516-543 |