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Implementation Issues Arising from SOP 05-1
Implementation Issues Arising from SOP 05-1 In September 2005, the AICPA issued SOP 05-1, Accounting by Insurance Enterprises for Deferred Acquisition Costs in Connection with Modifications or ...- Authors: Patricia Matson, ANDY FERRIS
- Date: Sep 2006
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Actuarial Profession>Standards of practice; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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Demutualization: Filling the “GAAP” in Accounting
Demutualization: Filling the “GAAP” in Accounting Demutualization: Filling the “GAAP” in Accounting by Darryl G. Wagner and Patricia E. Matson from The Financial Reporter, February 2000, Issue ...- Authors: Darryl Wagner, Patricia Matson
- Date: Feb 2000
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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Can There Be More Than One Fair Value?
Can There Be More Than One Fair Value? This article compares and contrasts existing and near future differences in fair value requirements between US GAAP and IFRS. The focus of this article is ...- Authors: Albert Li, Patricia Matson, Hui Shan
- Date: Dec 2009
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]