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  • The Financial Reporter, Issue No. 56, February 2004
    under International Financial Reporting Standards (IFRS). The IASB recently released Exposure Draft 5 (ED ... page 15 February 2004 | The Financial Reporter | 17 function a liability should be estab- lished in ...

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    • Authors: Jerry Enoch, Mark Freedman, David C Heavilin, Vincent Y Y Tsang, William Sayre, Ludovic Antony
    • Date: Feb 2004
    • Publication Name: The Financial Reporter
  • Practical Considerations for Implementing the New Statement of Position for Long Duration Contracts and for Separate Accounts –Part II
    page 15 February 2004 | The Financial Reporter | 17 function a liability should be estab- lished in ... issue Practical Considerations ... | from page 17 February 2004 | The Financial Reporter | 19 to ...

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    • Authors: David C Heavilin, Vincent Y Y Tsang
    • Date: Feb 2004
    • Competency: External Forces & Industry Knowledge>Actuarial theory in business context
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Reinsurance>Financial reporting for reinsurance
  • Financial Reporter Newsletter, Issue 47, May 2004
    PM Page 16 May 2004 | The Financial Reporter | 17 Given the lack of clarity and guidance in DIG Issue ... Table 1 3305307_ ll.qxd 4/19/04 10:59 PM Page 17 TR Fixed Asset Approach (TRFX) = CS plus Cash ...

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    • Authors: Jerry Enoch, David C Heavilin, James W Lamson, Carol A Marler, Edward Robbins, Max Rudolph, Raymond Ted Schlude, Bradley M Smith, Vincent Y Y Tsang, Steven Lash, Rebecca Wang, Tara J P Hansen, Valentina A Isakina
    • Date: May 2004
    • Publication Name: The Financial Reporter