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  • International Accounting Standards Debate
    our financial instrument standard—the comparable U.S. GAAP is the FAS 115 or FAS 133 kind of requirements ... with the type of accounting system you favor. The U.S. GAAP is one example of a deferral and matching ...

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    • Authors: Mark Freedman, Sam Gutterman, David Sandberg, Tricia O'Malley
    • Date: Oct 2003
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting>International Accounting Standards Board [IASB]