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Introduction to Pillars One and Two for Insurers
major feature of the OECD's two-pillar regime is that MNEs would base the calculation of taxes due on ... book-based financial statements. The article provides a summary of how these rules operate along with ...- Authors: Surjya Mitra, Matthew Lodes, Julie V Goosman, Peter J Sproul
- Date: Sep 2022
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Fair value accounting; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Financial Reporting & Accounting>Statutory accounting; Financial Reporting & Accounting>Tax accounting; Global Perspectives
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Is Regulation Driving Competition?
regulation is driving the amount and hence the cost of capital and hence the ability of reinsurers to price ... reporting;Global markets;Life reinsurance;National Association of Insurance Commissioners=NAIC;Risk-based capital=RBC;Statutory ...- Authors: Carolyn Cobb
- Date: Mar 2003
- Competency: External Forces & Industry Knowledge>External forces and business performance; Strategic Insight and Integration>Big picture view
- Publication Name: Reinsurance News
- Topics: Financial Reporting & Accounting>Fair value accounting; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>Statutory accounting; Global Perspectives; Public Policy
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Deferred Bonus Reserves
policyholder dividend reserves arise because “the policyholders’ share of net income … that cannot be distributed ... participation practices in the US and Europe, presents relevant accounting issues and discuss the two different accounting ...- Authors: William R Horbatt, C Daniel Stubbs
- Date: Oct 2004
- Competency: External Forces & Industry Knowledge
- Publication Name: International News
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Global Perspectives
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Presentation Workshop
Session 26 – 'Presentation Workshop' held at the 2011 SOA International Financial Reporting for Insurers ... spreadsheet facilitated the objectives of the workshop which focused on building the statement of comprehensive ...- Authors: Darryl Wagner
- Date: Aug 2011
- Competency: Technical Skills & Analytical Problem Solving
- 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]; Global Perspectives