Announcement: SOA releases passing candidate numbers for April 2024 Exam PA.

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  • Purchase Accounting for Insurance Business Combinations under China-GAAP from an Actuarial Perspective
    acquired company may set up units of account on direct business based on combinations of group of contracts ... assumed business should be treated the same as the direct issues such that the Chi- na-GAAP reserve after ...

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    • Authors: Vincent Y Y Tsang, Zhenping Fu
    • Date: Jan 2017
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
    • Publication Name: International News
    • Topics: Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
  • Purchase Accounting for Insurance Business Combinations under China-GAAP from an Actuarial Perspective – Part I
    acquired company may set up units of account on direct business based on combinations of group of contracts ... assumed business should be treated the same as the direct issues such that the Chi- na-GAAP reserve after ...

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    • Authors: Vincent Y Y Tsang, Zhenping Fu
    • Date: Dec 2016
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting
  • Purchase Accounting for Insurance Business Combination under China-GAAP from an Actuarial Perspective – Part II
    Purchase Accounting for Insurance Business Combination under China-GAAP from an Actuarial Perspective ... or exceeds 1 percent (not 5 percent as used for direct business), the reinsurance policy is qualified ...

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    • Authors: Florence Shuk Ha Ng, Vincent Y Y Tsang, Zhenping Fu
    • Date: Jun 2017
    • Competency: Leadership>Thought leadership
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
  • Purchase Accounting for Insurance Business Combination
    Purchase Accounting for Insurance Business Combination The article discusses practical PGAAP ... or exceeds 1 percent (not 5 percent as used for direct business), the reinsurance pol- icy is qualified ...

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    • Authors: Florence Shuk Ha Ng, Vincent Y Y Tsang, Zhenping Fu
    • Date: May 2017
    • Competency: Leadership>Thought leadership
    • Publication Name: International News
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]