MAP20071503978 Fair valuation of liabilities / By C. J. Hairs,... [et al] The paper goes on to consider how a system of reporting of prudential regulatory purposes might the built upon a fair value general reporting base, summarising the thinking of a number of other bodies, proposing certain principles and suggesting lines of development. En: British Actuarial Journal. - London. - Vol. 8, Part II, 2002 ; p. 203-340 1. Empresas de seguros . 2. Fair value . 3. Modelo estocástico . 4. Valoración de empresas . 5. Contabilidad . 6. Capital riesgo . 7. Normas internacionales de contabilidad . I. Hairs, C. J. . II. Título.