Centro de Documentación de Fundación MAPFRE - Longevity risk in fair valuing level 3 assets in securitised portfolios

Notas: Sumario: Fair 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.Registros relacionados: En: Geneva papers on risk and insurance : issues and practice. - Geneva : The Geneva Association, 1976- = ISSN 1018-5895. - 03/10/2011 Tomo 36 Número 4 - 2011 , p. 516-543Materia / lugar / evento: Seguro de vida Longevidad Dependencia Valoración de riesgos Inversiones financieras Valor razonable Otros autores: Macrae Mazonas, Peter
Stallard, Eric
Graham, Lynford
Outras classificações: 341

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