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  • Financial Reporting Research Update
    and term life insurance under US SAP, US GAAP, IFRS, CALM, and market- consistent balance sheet approaches ... reserves, target changes to US GAAP, and the new IFRS for insurance products. The Financial Reporting ...

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    • Authors: David C Armstrong, Ronora Stryker
    • Date: Jun 2018
    • Publication Name: The Financial Reporter
    • Topics: 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]