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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” ...

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    • 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]
  • Adopting U.S. GAAP Accounting for Pre-Need Plans
    failure of several compa- nies. Table 1 on page 17 shows a summary of the pre-need sales from 1994 until ... months of 2002, are shown in the tables on pages 17 and 18. U.S. GAAP Accounting Products sold by life ...

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    • Authors: Frank Buck
    • Date: Feb 2003
    • Competency: External Forces & Industry Knowledge>Actuarial theory in business context; Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Publication Name: International News
    • Topics: Actuarial Profession>Standards of practice; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]