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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]
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Financial Reporting Research Scorecard
project planning calls are ongoing. Katie McCarthy IFRS Examines the impact to life insurance financial ... assemble financial statements under U.S. GAAP and IFRS bases. Research presentations are being organized ...- Authors: Samuel Keller
- Date: Jun 2013
- Competency: External Forces & Industry Knowledge>Actuarial theory in business context; Results-Oriented Solutions>Actionable recommendations
- Publication Name: The Financial Reporter
- Topics: Enterprise Risk Management>Risk measurement - ERM; Financial Reporting & Accounting>Fair value accounting; Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]