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Pension Accounting Changes
43 NOVEMBER 2007 | INTERNATIONAL NEWS | 15 S tandards for accounting for pension andpost-retirement ... Reality At the end of 2006, employers following U.S. accounting standards were faced with a new set ...- Authors: Catherine Anne Robertson
- Date: Nov 2007
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: International News
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]
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Life Insurance Valuation Models for IFRS Insurance Phase II
volatility due to revising reserve interest, mortality, lapse or other assumptions: • Doesn’t volatility ... Amortized Cost The Amortized Cost model is IAS 39’s amor- tized cost for financial instruments, which ...- Authors: Brian Holland
- Date: Nov 2005
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: International News
- Topics: Financial Reporting & Accounting>International Accounting Standards Board [IASB]
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Pension Accounting Changes—Volume 2
were consistent with the changes included in the U.S. Financial Accounting Standards Board’s (FASB) Statement ... since the U.S. FASB had also announced plans to converge with IFRS, the Canadian and the U.S. standards ...- Authors: Catherine Anne Robertson
- Date: Apr 2008
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: International News
- Topics: Financial Reporting & Accounting>International Accounting Standards Board [IASB]