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Worldwide Accounting Developments
ABI is that you can use achieved profits as the primary method of reporting under U.K. GAAP. However, ... accounting standards, what they are, and why should you care. Time permitting at the end, we'll talk about related ...- Authors: J Engels, Brett McWilliam, S Michael McLaughlin
- Date: May 2002
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]
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International Accounting Standards - Current Developments
be separated out. Interestingly, if a company's primary basis of accounting had been U.S. GAAP, there ... its current state will not stay around. So if you care at all about a future insurance standard in the ...- Authors: Mark Freedman, Jesse M Schwartz
- Date: May 2005
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: Record of the Society of Actuaries
- Topics: Actuarial Profession>Standards of practice; Financial Reporting & Accounting>International Accounting Standards Board [IASB]
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International Accounting Standards Update
Standards Update 9 either an indirect or a direct approach. If you use your indirect approach, you ... liability. Equivalently, you can do it using a direct approach. Project your best estimate cash flows ...- Authors: William Hines, Emma McWilliam
- Date: May 2003
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>International Accounting Standards Board [IASB]
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International Accounting Standards Debate
be no offsetting of reinsurance assets against direct liabilities. This is the simple application of ... possibility that someone who doesn’t account for direct insurance on a discounted basis turns around and ...- Authors: Mark Freedman, Sam Gutterman, David Sandberg, Tricia O'Malley
- Date: Oct 2003
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>International Accounting Standards Board [IASB]
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International Accounting Standards
International Accounting Standards Panelists discuss: [1] the basics of the principles ... instead emerge over the life of the business. In direct contrast to that is an asset and liability framework ...- Authors: David Congram, Mark Freedman, Elizabeth Rogalin
- Date: Oct 2002
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>International Accounting Standards Board [IASB]