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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 ...

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    • 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]