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  • International Accounting Standards
    IAS Statements 32, 39 and 18, and why we should care about them. First, I have a question for the ... the liability adequacy test, I'd say, is the primary reason why it got this insurance contract standard ...

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    • Authors: Sam Gutterman, Martin Sheerin, William Hines
    • Date: Sep 2004
    • Competency: External Forces & Industry Knowledge
    • Topics: Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]