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  • A Conversation About IFRS
    standards could occur. The 1984 Act drafters created dynamic tax reserve rules that adjust automatically when ... approach can be characterized as an “active” or “dynamic” valuation methodology, unlike the current tax ...

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    • 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]
  • Taxing Times, September 2007, Volume 3, Issue No. 3
    expenses, lapse assumptions, company experience, dynamic assumptions, etc.). However, neither of the two ... end of the current tax year. The effect of the dynamic valuation aspects of PBR on the “10-year spread” ...

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    • Authors: Christian J DesRochers, Leslie Chapman, Brian King, Kory Olsen, Susan Hotine, Peter Winslow, Thomas Gibbons
    • Date: Sep 2007
    • Publication Name: Taxing Times