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IASB Exposure Draft on Insurance Contracts
TIMES mAy 2011 By Frederic J. Gelfond and Yvonne S. Fujimoto I n July 2010, the International Accounting ... contracts in their financial statements. From a U.S. federal income tax perspec- tive, the most significant ...- Authors: Frederic Gelfond, Yvonne Fujimoto
- Date: May 2011
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
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A Conversation About IFRS
as well as the developments in both statutory, U.S. GAAP and IFRS accounting, have made it more difficult ... allowed and required, whether it be in choosing mortality assumptions, discount rates, policyholder behavior ...- Authors: Christian J DesRochers, Craig Pichette, Peter Winslow
- Date: May 2011
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]