Loss Reserve Estimates : A Statistical Approach for Determining “ Reasonableness ”

@inproceedings{Shapland2003LossRE,
  title={Loss Reserve Estimates : A Statistical Approach for Determining “ Reasonableness ”},
  author={Mark R. Shapland},
  year={2003}
}
[l; Tth the l\DtlC's adoption of the AccvunLing Practices and Pro~ednres Manual, the s/atuto O' aavunting practices jor the P ~ C insurance industry have now been codijied in a series of Statements of Statuto*y Accounting Principles (SSAP' O. Within the SSAP's, various terms such as "tvlanagement's Best Estimate," '~anges q[ Resen~e Estimates" and 'Beat Estimate by Iane" have been de/ined. In addition, the Actuarial Standard oj Pfacti~e (ASOP) No. 36, adopted by the Actuarial Standards Board in… CONTINUE READING

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