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  • International Accounting Standards-Current Developments
    International Accounting Standards-Current Developments This session at the SOA 2004 Annual ... including Phase 1 for insurance companies, the IASB's likely direction for Phase 2, related activities of ...

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    • Authors: Mark Freedman, Sam Gutterman, Henry Siegel, Tricia O'Malley
    • Date: Oct 2004
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
  • International Accounting Standards Debate
    our financial instrument standard—the comparable U.S. GAAP is the FAS 115 or FAS 133 kind of requirements ... with the type of accounting system you favor. The U.S. GAAP is one example of a deferral and matching ...

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    • Authors: Mark Freedman, Sam Gutterman, David Sandberg, Tricia O'Malley
    • Date: Oct 2003
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting>International Accounting Standards Board [IASB]