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The Impact on the IFRS 4 Profit Pattern from Locking in the Interest Rate Yield Curve
The Impact on the IFRS 4 Profit Pattern from Locking in the Interest Rate Yield Curve The OCI-Solution ... OCI-Solution of IASB’s IFRS 4 Phase II requires that interest expense for the Profit and Loss (P&L) calculation ...- Date: Jun 2015
- Competency: Communication>Written communication; External Forces & Industry Knowledge>Actuarial methods in business operations; External Forces & Industry Knowledge>Actuarial theory in business context; Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: The Financial Reporter
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The Financial Reporter
The Financial Reporter The September 2014 Issue of the Financial Reporting Section's ... standards=IAS;international financial reporting standards=IFRS;annuity valuation;defined benefit plans;pension ...- Authors: Society of Actuaries, Frank Grossman, William Sayre, Francis de Regnaucourt, Karen Rudolph, Henry Siegel, R Thomas Herget, R Inglis
- Date: Sep 2014
- Competency: Communication>Written communication; External Forces & Industry Knowledge>Actuarial methods in business operations; Leadership>Thought leadership; Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Actuarial Profession>Best practices; Actuarial Profession>Management skills; Actuarial Profession>Professional development; Actuarial Profession>Standards of practice; Enterprise Risk Management>Capital management - ERM; Enterprise Risk Management>Financial management; Finance & Investments>Capital management - Finance & Investments; Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Financial Reporting & Accounting>Statutory accounting; Pensions & Retirement
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Presentation of Comprehensive Income Takes Center Stage: Illustrations of the application of the emerging standard on accounting for insurance contracts
and Todd Erkis 14 AG38 Update By Keith Bucich 17 Caesar Salad Accounting By Henry Siegel 22 Implementation ... Benefits 463 436 382 297 171 0 Margin 83 66 50 33 17 0 PV Premiums 546 447 343 234 120 0 Liability 0 ...- Authors: James Milholland
- Date: Jun 2012
- Competency: Communication>Written communication; External Forces & Industry Knowledge>Actuarial methods in business operations
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting