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Discounting [28]

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Bullet points include: Preparing for and carrying out technical reviews, peer reviews and audits Key is clear and systematically prepared documentation: of process, of methodology followed, of data and of assumptions used Communication and presentation Some disclosures may be specified in actuarial or accounting standards Sensitivity testing often important Case studies included in IAA (2013) Usually have key learning objectives Book was originally written as educational monograph rather than seeking to offer definitive answers

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