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Actuary/Tax Attorney Dialogue on Selected Tax Issue in Principle-Based Reserves (Part IV)
of International Financial Reporting Standards (IFRS), or a revised insurance contract standard for ... basis other than statutory, for example GAAP or IFRS? Peter: I think the new reserve methods being developed ...- Authors: Peter Winslow
- Date: Feb 2013
- Competency: External Forces & Industry Knowledge>External forces and business performance; Professional Values>Practice expertise
- Publication Name: Taxing Times
- Topics: Actuarial Profession>Standards of practice; Financial Reporting & Accounting>Tax accounting
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ACLI Update
to the OECD Pillar Two model rules with Examples.[17] ACLI engaged with GFIA to develop a comment letter ... e-erosion-model-rules-pillar-two-commentary.pdf [17] Examples may be found here: https://www.oecd.or ...- Authors: Mandana Parazad, Regina Y Rose, Sarah Lashley
- Date: Sep 2022
- Competency: External Forces & Industry Knowledge; Strategic Insight and Integration
- Publication Name: Taxing Times
- Topics: Health & Disability; Life Insurance
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Taxing Times February 2009 Volume 5, Issue 1
standards. International Financial Reporting Standard (IFRS) No. 4 (“Insurance Contracts”), dealing with accounting ... account- ing periods beginning on July 1, 2005. Under IFRS 4, Assessing the Transfer of Risk: An Actuarial ...- Authors: Society of Actuaries
- Date: Feb 2009
- Publication Name: Taxing Times
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Taxation Section, February 2014, Volume 10, Issue 1
recently issued IRS guidance in Revenue Ruling 2013-17 that should help insur- ers navigate the various ... Internal Revenue Service (“IRS”) issued Rev. Rul. 2013-17 and two sets of related Frequently Asked Questions ...- Authors: Society of Actuaries
- Date: Feb 2014
- Publication Name: Taxing Times
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In the Beginning...Tax Accounting For Insurance Companies
In the Beginning...Tax Accounting For Insurance Companies The article provides a brief ... International Financial Reporting Standards (IFRS). SAP, GAAP, and IFRS financial statements and their methods ...- Authors: Stephen Baker
- Date: Feb 2015
- Publication Name: Taxing Times
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Taxing Time - October 2012 - Vol. 8 Issue 3
T. Adney, bryan W. Keene and Joshua r. landsman 17 Recent Developments in statutory Deferred Tax accounting ... 2009, however, this number dropped to $7.01 billion.17 According to a 2011 report, the U.S. life settlement ...- Authors: Society of Actuaries
- Date: Oct 2012
- Publication Name: Taxing Times
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From the Chair – Proud of Our Progress
From the Chair – Proud of Our Progress A discussion about the Taxation Section goals and accomplishments ... where Craig Pichette will talk about tax aspects of IFRS. We are planning a Tax Reserve Seminar in March ...- Authors: Christian J DesRochers
- Date: Sep 2010
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Actuarial Profession>Professional associations
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Taxing Times September 2010 Volume 6, Issue 3
Rules on American Financial By Richard N. Bush 17 Tapping a New Revenue Source— Congress Expands the ... where Craig Pichette will talk about tax aspects of IFRS. We are planning a Tax Reserve Seminar in March ...- Authors: Society of Actuaries
- Date: Sep 2010
- Publication Name: Taxing Times
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Accountant/Tax Attorney Dialogue on the History and Purpose of Internal Revenue Code Section 811(a)
sense operating similar to GAAP, statutory and IFRS financial accounting standards. That is, the determination ... In United Fire Insurance Company v. Commissioner,17 the Seventh Circuit, in rejecting the Service argument ...- Authors: Richard N Bush, Arthur Schneider, Mark Smith, Peter Winslow
- Date: Oct 2018
- Competency: External Forces & Industry Knowledge>Actuarial theory in business context; External Forces & Industry Knowledge>External forces and business performance; Professional Values>Practice expertise
- Publication Name: Taxing Times
- Topics: Finance & Investments>Capital management - Finance & Investments; Finance & Investments>Risk measurement - Finance & Investments; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting; Financial Reporting & Accounting>Tax accounting
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Taxing Times, Volume 14, Issue 3, October 2018
sense operating similar to GAAP, statutory and IFRS financial accounting standards. That is, the determination ... In United Fire Insurance Company v. Commissioner,17 the Seventh Circuit, in rejecting the Service argument ...- Authors: Society of Actuaries
- Date: Oct 2018
- Publication Name: Taxing Times