Mazonas, Peter Macrae; Stallard, Patrick John Eric; … - In: The Geneva Papers on Risk and Insurance - Issues and … 36 (2011) 4, pp. 516-543
Fair value accounting aims to establish a three-level hierarchy that distinguishes (1) readily observable measurement inputs from (2) less readily observable measurement inputs and (3) unobservable measurement inputs. Level 3 longevity valued assets will pose unique valuation risks once...