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Purchase Accounting for Insurance Business Combination under China-GAAP from an Actuarial Perspective – Part II
in product classification under China-GAAP and IFRS, • Unbundling of insurance contracts, • Allocation ... PRODUCT CLASSIFICATION UNDER THE 2010 AND 2013 IFRS 4 PHASE II EXPOSURE DRAFT There are minor differences ...- Authors: Florence Shuk Ha Ng, Vincent Y Y Tsang, Zhenping Fu
- Date: Jun 2017
- Competency: Leadership>Thought leadership
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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Purchase Accounting for Insurance Business Combination
PRODUCT CLASSIFICATION UNDER THE 2010 AND 2013 IFRS 4 PHASE II EXPOSURE DRAFT There are minor differences ... under China-GAAP and that in the 2010 and 2013 IFRS 4 Phase II exposure draft (“2010 ED” and “2013 ED” ...- Authors: Florence Shuk Ha Ng, Vincent Y Y Tsang, Zhenping Fu
- Date: May 2017
- Competency: Leadership>Thought leadership
- Publication Name: International News
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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International Section News, April 2005, Issue No. 35
and International Financial Reporting Standard (IFRS) 4 for insurance liabilities. The require- ment ... value will be a challenge for many companies, while IFRS 4 offers options like discounting liabilities at ...- Authors: Stephen Ainsworth, Application Administrator, Richard J Geisler, R Thomas Herget, William R Horbatt, Catherine Denise Lyn, John Robinson, Marc Slutzky, Vincent Y Y Tsang, Michael Gabon, Marcia M Tam-Marks, Mike Leung, Ronora Stryker, Scott Odierno, Martha Sikaras, Maria Torres, Ghislaine Royer, Guo Dan
- Date: Apr 2005
- Publication Name: International News
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IAJ Expresses Gratitude toward SOA
on International Financial Reporting Standards (IFRS) for insurance. Within one year, all companies listed ... listed in the European Union will be reporting under IFRS and some European countries may extend this requirement ...- Authors: R Thomas Herget, Vincent Y Y Tsang, Martha Sikaras, Maria Torres
- Date: Apr 2005
- Competency: External Forces & Industry Knowledge
- Publication Name: International News
- Topics: Global Perspectives
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The Financial Reporter, Issue No. 56, February 2004
under International Financial Reporting Standards (IFRS). The IASB recently released Exposure Draft 5 (ED ... page 15 February 2004 | The Financial Reporter | 17 function a liability should be estab- lished in ...- Authors: Jerry Enoch, Mark Freedman, David C Heavilin, Vincent Y Y Tsang, William Sayre, Ludovic Antony
- Date: Feb 2004
- Publication Name: The Financial Reporter
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Practical Considerations for Implementing the New Statement of Position for Long Duration Contracts and for Separate Accounts –Part II
page 15 February 2004 | The Financial Reporter | 17 function a liability should be estab- lished in ... issue Practical Considerations ... | from page 17 February 2004 | The Financial Reporter | 19 to ...- Authors: David C Heavilin, Vincent Y Y Tsang
- Date: Feb 2004
- Competency: External Forces & Industry Knowledge>Actuarial theory in business context
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Reinsurance>Financial reporting for reinsurance
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Purchase GAAP for Equity-Indexed Annuities
purchase date. For policies subject to FAS 97, paragraph 17 of SFAS 97 provides specific guidance for determining ... * DAC Tax June 2003 | The Financial Reporter | 17 Vincent Y. Tsang, FSA, MAAA, is manager of Actuarial ...- Authors: Vincent Y Y Tsang
- Date: Jun 2003
- Competency: External Forces & Industry Knowledge>Actuarial theory in business context; Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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GAAP Earnings Emergence: Impact of Assumptions and Practices
(that’s what I mean by “drop revised”), and assuming 17% after that sudden cataclysmic shift, it does bring ... Earnings Emergence: Impact of Assumptions and Practices 17 be reinsured. When I was with a company, you wouldn’t ...- Authors: William M Murphy, Roger W Smith, Vincent Y Y Tsang
- Date: Sep 1999
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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Purchase Accounting for Insurance Business Combinations under China-GAAP from an Actuarial Perspective
Purchase Accounting for Insurance Business Combinations under China-GAAP from an Actuarial Perspective ... BEL + RA) JANUARY 2017 INTERNATIONAL NEWS | 17 and the RM. The claims liability is the sum of the ...- Authors: Vincent Y Y Tsang, Zhenping Fu
- Date: Jan 2017
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
- Publication Name: International News
- Topics: Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
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The Financial Reporter
purchase date. For policies subject to FAS 97, paragraph 17 of SFAS 97 provides specific guidance for determining ... * DAC Tax June 2003 | The Financial Reporter | 17 Vincent Y. Tsang, FSA, MAAA, is manager of Actuarial ...- Authors: Richard H Browne, Jerry Enoch, Donna Claire, Max Rudolph, Vincent Y Y Tsang, Larry Warren, John F Bevacqua, Douglas Robbins
- Date: Jun 2003
- Publication Name: The Financial Reporter