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Mind The GAAP:U.S. GAAP for Asian Products andInsurance Companies
Mind The GAAP:U.S. GAAP for Asian Products andInsurance Companies Provides an overview of SFAS 60, 91 ... 91, 97, and 120 and the importance of U.S. GAAP for Asian insurance companies with a country by country ...- Authors: Donovan North
- Date: Aug 2002
- Competency: External Forces & Industry Knowledge; Professional Values
- Publication Name: International News
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Life Insurance>Reserves - Life Insurance
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Defining a Posteriori Distribution of a Long-Term Rate Structure: A Mixed and Empirical Approach Based on Fisher’s Formula
Structure: A Mixed and Empirical Approach Based on Fisher’s Formula An article presenting updated results as ... the International Accounting Standards, both the U.S. Financial Accounting Standards Board (FASB) and ...- Authors: Octavio Nicolas Rojas
- Date: Feb 2023
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: International News
- Topics: Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Pensions & Retirement>Assumptions and methods; Pensions & Retirement>Defined benefit plans; Pensions & Retirement>Pension accounting; Pensions & Retirement>Retirement risks; Pensions & Retirement>Post retirement risks
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International Accounting Standards for Insurance
International Accounting Standards for Insurance Discusses the issues papaer to be released by the International Accounting Standards ... nal Accounting Standards Board=IASB; 9679 9/1/2000 12:00:00 AM ...- Authors: Bruce Moore
- Date: Sep 2000
- Competency: External Forces & Industry Knowledge; Leadership>Thought leadership; Professional Values
- Publication Name: International News
- Topics: Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Life Insurance
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Update on International Accounting, March 2004
Update on International Accounting, March 2004 This article provides an update of the ... and the Penrose report focusing on the problems of U.K. Equitable Life. Globalization;International Accounting ...- Authors: William Hines
- Date: Jun 2004
- Competency: External Forces & Industry Knowledge
- Publication Name: International News
- Topics: Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
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Financial KPIs in the New IFRS 17 World
traditional indicators, both in terms of management’s performance measurement and investors’ perspective ... perspective, in the Northern European countries (U.K. and Netherlands first) the Solvency II Capital ...- Date: Feb 2023
- Competency: Communication; External Forces & Industry Knowledge; Strategic Insight and Integration
- Publication Name: International News
- Topics: Finance & Investments>Capital management - Finance & Investments; Financial Reporting & Accounting>International Accounting Standards Board [IASB]
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Country Focus: Euroland
over SWAP rates. I N T E R N AT I O N A L N EW S Country Focus: Euroland | from Page 13 14 | INTeRNATIONAL ... developments shape all of our futures. Even though U.S. standards might change later, any companies holding ...- Authors: Matthew Clayton Modisett
- Date: Dec 2010
- Competency: External Forces & Industry Knowledge
- Publication Name: International News
- Topics: Financial Reporting & Accounting>International Accounting Standards Board [IASB]
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Pension Accounting Changes
43 NOVEMBER 2007 | INTERNATIONAL NEWS | 15 S tandards for accounting for pension andpost-retirement ... Reality At the end of 2006, employers following U.S. accounting standards were faced with a new set ...- Authors: Catherine Anne Robertson
- Date: Nov 2007
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: International News
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]
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International Accounting Standards—Phase I is “Finished”
contracts. This exempts, for example, guaranteed annuity options, and for this type of exemption, enhanced ... straightforward, full disclo- sure of, for example, mortality or persistency assumptions is not practicable ...- Authors: Douglas Doll, Peter S Wright
- Date: Jun 2004
- Competency: External Forces & Industry Knowledge
- Publication Name: International News
- Topics: Financial Reporting & Accounting>International Accounting Standards Board [IASB]
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Life Insurance Valuation Models for IFRS Insurance Phase II
volatility due to revising reserve interest, mortality, lapse or other assumptions: • Doesn’t volatility ... Amortized Cost The Amortized Cost model is IAS 39’s amor- tized cost for financial instruments, which ...- Authors: Brian Holland
- Date: Nov 2005
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: International News
- Topics: Financial Reporting & Accounting>International Accounting Standards Board [IASB]
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International Accounting Standards for the Insurance Industry
standards. The IASs are not intended to replace U.S. (IASC). The IASC is a body similar in current plan ... plan is to have IASC staff begin GAAP for U.S. companies. However, role and operation to the FASB in ...- Authors: Bruce Moore
- Date: Feb 1998
- Competency: External Forces & Industry Knowledge
- Publication Name: International News
- Topics: Financial Reporting & Accounting>International Accounting Standards Board [IASB]