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Revenue Recognition for Insurance Contracts—Part 3
the amount of expected benefits and expenses. Table 1 shows a comparison of the movement in the liability ... flows and the movement in the margin. Column A in Table 1 is the movement in the liability from the second ...- Authors: James Milholland
- Date: Jan 2013
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]