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Comparison of Incurred but not Reported (“IBNR”) Methods

Comparison of Incurred but not Reported (“IBNR”) Methods

www.soa.org

Comparison of IBNR Methodologies Background and Purpose With increased scrutiny on financial reporting and ongoing solvency concerns, health actuaries are faced with the need, more than ever, to deliver reliable estimates of claim costs and reserves. A number of methods exist for calculating incurred but not reported (IBNR) reserves.

  Comparison, Incurred, Comparison of incurred but

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