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FASB & IASB Divergence
FASB & IASB Divergence FASB decisions made regarding potential changes to US ... long-duration contracts. Actuaries whose work involves both U.S. business and business outside the United States ...- Authors: Leonard Reback
- Date: Jun 2014
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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Convergence Once Again
really so important that compromise was impossible. Table 1 identifies the four major issues that the boards ... 10 percent), and if we had to return to includ- Table 1: Major Outstanding Disagreements Between IASB ...- Authors: Henry Siegel
- Date: Sep 2012
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
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Challenges to Consider Upon IFRS 17 Adoption
Challenges to Consider Upon IFRS 17 Adoption This article provides an summary of the new IFRS 17 ... TRANSITION Unlike some valuation bases, such as U.S. principle-based re- serving (PBR), IFRS 17 is a ...- Authors: Michael Beck, Gavin Stewart, Laura S Gray
- Date: Sep 2017
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>International Accounting Standards Board [IASB]