1
-
5
of
5
results (0.47 seconds)
Sort By:
-
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]
-
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]
-
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
-
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]
-
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]