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Setting Ascribed Premiums for Market Risk Benefits under FASB Targeted Improvements
Contract: The contract holder has the ability to direct funds to one or more separate account investment ... Avoiding a GAAP equity restatement may be the primary con- sideration because many companies use return ...- Authors: Shaowei Yang, David Ruiz
- Date: Jun 2017
- Competency: Technical Skills & Analytical Problem Solving>Innovative solutions; Technical Skills & Analytical Problem Solving>Process and technique refinement
- 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]