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  • International Accounting Standards-Current Developments
    the capitalization of transaction costs only for direct and incremental costs, so some people who have ... those standards. I'd like to highlight two primary objectives of the IAA. The first is to promote ...

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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
    be no offsetting of reinsurance assets against direct liabilities. This is the simple application of ... possibility that someone who doesn’t account for direct insurance on a discounted basis turns around and ...

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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]