Announcement: SOA releases passing candidate numbers for April 2024 Exam PA.

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  • Asset Dependency Discounting—A Flaw in IFRS 17?
    Discounting—A Flaw in IFRS 17? This article explains the issue causing from asset dependency discounting as ... methods to solve the issue. International Financial Reporting Standards;Discount rates;Economic value;Fair ...

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    • Authors: Jen Houng Lie
    • Date: Sep 2017
    • Competency: Professional Values>Practice expertise; Results-Oriented Solutions>Actionable recommendations; Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Publication Name: The Financial Reporter
    • Topics: Finance & Investments>Economic value; Financial Reporting & Accounting>Fair value accounting; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]