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  • Can There Be More Than One Fair Value?
    Can There Be More Than One Fair Value? This article compares and contrasts existing and ... in fair value requirements between US GAAP and IFRS. The focus of this article is on fair value requirements ...

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    • Authors: Albert Li, Patricia Matson, Hui Shan
    • Date: Dec 2009
    • Competency: External Forces & Industry Knowledge>External forces and business performance
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
  • Life Insurance in Vietnam
    are currently 18 life insurers in Vietnam, with 17 of them foreign insurers and only one predominately ... Jul -16 Se p-1 6 No v-1 6 Jan -17 Ma r-1 7 Ma y-1 7 Jul -17 Se p-1 7 No v-1 7 Jan -18 Bond ...

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    • Authors: Albert Li
    • Date: May 2018
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; External Forces & Industry Knowledge>External forces and business performance
    • Publication Name: International News
    • Topics: Financial Reporting & Accounting>Statutory accounting; Global Perspectives; Life Insurance>Reserves - Life Insurance; Life Insurance>Capital - Life Insurance
  • Residual Margin Recalibration Under The IASB Exposure Draft
    Amortization of Residual Margin 13 14 15 15 15 16 17 18 20 22 168 Increase/Decrease of Residual Margin ... 0 33 (f) Investment Income (1) 16 18 19 19 19 19 17 15 12 153 Net Income 4 44 44 44 43 42 41 40 39 37 ...

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    • Authors: Darryl Wagner, Albert Li, Andy Ferris
    • Date: Jun 2011
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>International Accounting Standards Board [IASB]
  • Reinsurance Considerations in Developing an Insurance Accounting Standard
    2 Chairperson’s Corner By Rob Frasca 12 gAAp/IFRS accounting projects—more than just insurance contracts ... 115 Net Income 2 33 32 30 28 26 24 20 17 12 226 Chart A (ED/Dp Approach) The Financial ...

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    • Authors: Albert Li, Andy Ferris, Darryl Wagner
    • Date: Dec 2011
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Reinsurance>Financial reporting for reinsurance