The Fair value of insurance liabilities / edited by Irwin T. Vanderhoof and Edward I. Altman. — Boston [etc.] : Kluwer Academic Publishers, cop. 1998380 p. ; 25 cm
. — (The New York University Salomon Center series on financial markets and institutions ; v. 1)Materia: This book explores theoretical and practical implications of reflecting the fair value of liabilities for insurance companies. In addition, the contributions discuss the disclosure of these values to the financial and regulatory communities and auditing firms which are actually caculating this illusive but important variable. It combines contributions by distinguished practitioners from the insurance, accounting and finance fields, with those of prominent academics