Accounting and Actuarial Smoothing of Retirement Payouts in Participating Life Annuities
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Life insurers use accounting and actuarial techniques to smooth reporting of firm assets and liabilities, seeking to transfer surpluses in good years to cover benefit payouts in bad years. Nevertheless, these techniques been criticized as they make it difficult to assess insurers' true financial
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美国国家经济研究局创建时间：
2014-05-01
