1
-
6
of
6
results (0.78 seconds)
Sort By:
-
Introduction to Pillars One and Two for Insurers
statements, typically prepared under US GAAP or IFRS. The MNE then must determine the net income included ... basis. The rules do not simply use the US GAAP or IFRS ETR for each country. Instead, the net income and ...- Authors: Surjya Mitra, Matthew Lodes, Julie V Goosman, Peter J Sproul
- Date: Sep 2022
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Fair value accounting; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Financial Reporting & Accounting>Statutory accounting; Financial Reporting & Accounting>Tax accounting; Global Perspectives
-
Actuaries Respond To IASC Issues Paper
Actuaries Respond To IASC Issues Paper This article discusses actuarial support for an international ... relevant national standards and requirements in 17 countries • A summary of the main features of the ...- Authors: Sam Gutterman
- Date: Jan 2000
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: The Actuary Magazine
- Topics: Financial Reporting & Accounting>Fair value accounting; Global Perspectives
-
International Valuation - Coming Soon to a Country Near You
International ... 25, No. 3* San Francisco Annual Meeting October 17-20, 1999 Session 125PD International Valuation—Coming ... Country Near You 17 Prospective margins. Should you be allowed or permitted ...- Authors: Arnold Dicke, Sam Gutterman, Edward Robbins, Walter Rugland, Shirley Hwei-Chung Shao
- Date: Oct 1999
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>Fair value accounting; Global Perspectives
-
Fair Valuation And The International Accounting Standards Committee IASC
Fair Valuation And The International Accounting Standards Committee IASC This session 30 PD of the New ... international standards. Fair Value And The IASC 17 MR. CHAMBERS: If anything, FASB is going to ...- Authors: Morris Chambers, Douglas Doll, Stephen Strommen
- Date: Oct 2001
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Fair value accounting; Global Perspectives
-
Credit Spreads, Asset Return Assumptions and the Fair Value of Liabilities
Credit Spreads, Asset Return Assumptions and the Fair Value of Liabilities This presentation is an ... have a Credit Spreads, Asset Return Assumptions. 17 separate mind of its own and its own morality ...- Authors: Sam Gutterman, Burton Jay, Larry Rubin, Hubert B Mueller
- Date: Jun 2004
- Competency: External Forces & Industry Knowledge>Actuarial theory in business context
- Publication Name: Record of the Society of Actuaries
- Topics: Finance & Investments; Financial Reporting & Accounting>Fair value accounting; Global Perspectives
-
Embedded Value/Fair Value - Different Approaches, Same Goal
Embedded Value/Fair Value - Different Approaches, Same Goal Presented at May 2002 Spring Meeting. Discusses ... Value/Fair Value – Different Approaches, Same Goal 17 Table 8 11 IBV Vs. DISCOUNTED DISTRIBUTABLE ...- Authors: Burton Jay, Kenneth LaSorella, Hubert B Mueller
- Date: May 2002
- Competency: External Forces & Industry Knowledge>Actuarial theory in business context
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Fair value accounting; Global Perspectives