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The Financial Reporter
An International Financial Reporting Standards (IFRS) Phase II Discussion Paper Primer by Mark J. Freedman ... Hansen December 2007 Issue No. 71 US GAAP and IFRS are aligning their con-cepts, principles and rules ...- Authors: Mark Freedman, Carol A Marler, Paul Margus, Henry Siegel, Leonard Reback, Darin Zimmerman, Vadim Zinkovsky, Tara J P Hansen, Tina Getachew
- Date: Dec 2007
- Publication Name: The Financial Reporter
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Insurance Accounting as a Black Hole
that International Financial Reporting Standards (IFRS) could be incorporated into U.S. accounting requirements ... relevant requirements for Financial Instruments in IFRS, subject to future decisions on allocation. May ...- Authors: Henry Siegel
- Date: Sep 2011
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Reinsurance>Financial reporting for reinsurance
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International Accounting Standards-Current Developments
use International Financial Reporting Standards (IFRS) for their consolidated financial statements starting ... and many other countries will also have adopted IFRS by 2005, so we had a fairly significant problem ...- Authors: Mark Freedman, Sam Gutterman, Henry Siegel, Tricia O'Malley
- Date: Oct 2004
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
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The Financial Reporter
Reporting Standards (IFRS) Update This brief update, based on a recent seminar on IFRS, summarizes Phase ... II, the planned convergence between U.S. GAAP and IFRS, and results from a survey. Mark J. Freedman and ...- Authors: Jerry Enoch, Mark Freedman, Thomas Nace, Shirley Hwei-Chung Shao, Henry Siegel, David Prickitt, Steven Lash, Darin Zimmerman, Rebecca Wang, Maria Mercedes Torres-Jorda
- Date: Jun 2005
- Publication Name: The Financial Reporter
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Almost Success!
objectives and the use of present value measurements in IFRS Standards. The International Actuarial Association ... MEETING Amendments to IFRS 4: Applying IFRS 9 Financial Instruments with IFRS 4 Insurance Contracts ...- Authors: Henry Siegel
- Date: Jun 2016
- Competency: Professional Values>Practice expertise
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
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International Accounting Standards
under International Financial Reporting Standards (IFRS) and the glossary associated with that. What ... related to reporting or reviewing statements under IFRS accounting. They're limited in scope to reporting ...- Authors: David Sandberg, Henry Siegel, William Hines
- Date: Sep 2005
- Competency: External Forces & Industry Knowledge
- Topics: Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
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What A Year!
have International Financial Reporting Standards (IFRS) replace US GAAP for general purpose accounting ... international issues, making it a real possibility that IFRS might one day become the standard for U.S. Statutory ...- Authors: Henry Siegel
- Date: Apr 2009
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>International Accounting Standards Board [IASB]
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The Home Stretch
thought they would simply adopt IFRS, but the delays in get- ting IFRS finished have led them to proceed ... contracts would be measured in accordance with IFRS 9 Financial Instruments. The IASB has no current ...- Authors: Henry Siegel
- Date: Jun 2011
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting
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From Those Wonderful Folks Who Brought You The Subprime Crisis
From Those Wonderful Folks Who Brought You The Subprime Crisis Just about everything that took ... blueprint on how the conver- sion from US GAAP to IFRS will work. According to Hewitt, there will be a ...- Authors: Henry Siegel
- Date: Sep 2008
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Fair value accounting
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A Slow Quarter
A Slow Quarter This article reviews the developments with the Financial Accounting Standards Board, ... with the disclosure for fair value measurements in IFRS 13 Fair Value Measurement, as 26 | DECEMBER ...- Authors: Henry Siegel
- Date: Dec 2011
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]