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  • December 2015 issue of The Financial Reporter
    ambiguities remain in the final stan- dard, we should take care to interpret them consistent with the project’s ... banking.”2 The chairman mentioned that Long-Term Care captives would be addressed later as well. Bill ...

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    • Authors: Michael Fruchter
    • Date: Dec 2015
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Fair value accounting; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Financial Reporting & Accounting>Statutory accounting; Financial Reporting & Accounting>Tax accounting
  • Implications of International/Fair Value Accounting Changes
    been called the indirect method, as opposed to the direct method of simply looking at the liabilities by ... or the actuarial appraisal method, even if the direct method ends up being chosen, Implications Of ...

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    • Authors: Douglas Doll, Albert Zlogar, Emma McWilliam
    • Date: Oct 2002
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting>Fair value accounting