1
-
5
of
5
results (0.39 seconds)
Sort By:
-
Asset Dependency Discounting—A Flaw in IFRS 17?
Asset Dependency Discounting—A Flaw in IFRS 17? This article explains the issue causing from asset dependency ... dependency discounting as required by IFRS 17, and proposed some possible methods to solve the issue ...- Authors: Jen Houng Lie
- Date: Sep 2017
- Competency: Professional Values>Practice expertise; Results-Oriented Solutions>Actionable recommendations; Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: The Financial Reporter
- Topics: Finance & Investments>Economic value; Financial Reporting & Accounting>Fair value accounting; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
-
Chairperson's Corner
Chairperson's Corner Update on Financial Reporting Council activities. accounting ... Annual meeting sessions being developed are IFRS 17 update, U.S. statutory update, FASB targeted improvements ...- Authors: James S Hawke
- Date: Sep 2017
- Competency: Professional Values>Practice expertise
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Fair value accounting; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting
-
Financial Reporting Research Update
and term life insurance under U.S. SAP, US GAAP, IFRS, CALM and market-consistent bal- ance sheet approaches ... reserves, targeted US GAAP changes, and the new IFRS for insurance products. Work on this project is ...- Authors: James S Hawke
- Date: Dec 2017
- Competency: Professional Values>Practice expertise
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Fair value accounting; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting
-
Financial Reporting Research Update
and term life insur- ance under US SAP, US GAAP, IFRS, CALM, and market-con- sistent balance sheet approaches ... reserves, targeted US GAAP changes, and the new IFRS for insurance products. Work has just begun on ...- Authors: James S Hawke, Ronora Stryker
- Date: Sep 2017
- Competency: Professional Values>Practice expertise
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Fair value accounting; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting
-
Financial Reporting Research Update
Financial Reporting Research Update Update on research projects sponsored by the Financial Reporting ... GAAP changes, and the expected final version of IFRS for insurance products. CURRENTLY IN PROCESS… ...- Authors: James S Hawke
- Date: Jun 2017
- Competency: Professional Values>Practice expertise
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Fair value accounting; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting