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  • Purchase Accounting for Insurance Business Combinations under China-GAAP from an Actuarial Perspective – Part I
    involves other disciplines including tax and asset valuation. Nevertheless, these items are beyond the scope ... discount rate is not the market rate at the valuation date plus li- quidity premium. Instead, for traditional ...

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    • Authors: Vincent Y Y Tsang, Zhenping Fu
    • Date: Dec 2016
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting
  • Purchase Accounting for Insurance Business Combination under China-GAAP from an Actuarial Perspective – Part II
    monitor the policy’s status at each subsequent valuation date. If warranted, the insurer may re-classify ... market practices in measuring RM in subsequent valuation dates vary among companies. Some companies follow ...

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    • Authors: Florence Shuk Ha Ng, Vincent Y Y Tsang, Zhenping Fu
    • Date: Jun 2017
    • Competency: Leadership>Thought leadership
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]