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  • Santa Claus, The Easter Bunny, And Illiquidity Premium
    Santa Claus, The Easter Bunny, And Illiquidity Premium Feature article discussing the ... liabilities. International Financial Reporting Standards=IFRS;Liquidity;Return on investment;Solvency II; 9308 ...

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    • Authors: Patricia Matson
    • Date: Sep 2010
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Fair value accounting
  • Can There Be More Than One Fair Value?
    Can There Be More Than One Fair Value? This article compares and contrasts existing and ... in fair value requirements between US GAAP and IFRS. The focus of this article is on fair value requirements ...

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    • Authors: Albert Li, Patricia Matson, Hui Shan
    • Date: Dec 2009
    • Competency: External Forces & Industry Knowledge>External forces and business performance
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
  • Solvency II and U.S. Equivalence
    regarding IFRS: docu- mentation of considerations Initial Valuation Model (VM-20) Comments on IFRS Exposure ... Final Valuation Model (VM-20) IFRS Policy Position Adopted by Subgroup IFRS Policy Position Adopted by ...

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    • Authors: Patricia Matson, Application Administrator
    • Date: Jun 2011
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Enterprise Risk Management
  • Solvency II and U.S. Equivalence
    regarding IFRS: docu- mentation of considerations Initial Valuation Model (VM-20) Comments on IFRS Exposure ... Final Valuation Model (VM-20) IFRS Policy Position Adopted by Subgroup IFRS Policy Position Adopted by ...

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    • Authors: Patricia Matson, Application Administrator
    • Date: Aug 2011
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Risk Management
    • Topics: Enterprise Risk Management
  • SFAS 157 Adoption Impacts
    SFAS 157 Adoption Impacts Discusses the content of the Statement of Financial Accounting Standards ... change dramatically with the planned movement to IFRS, which seems to be headed to a fair value-like ...

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    • Authors: Patricia Matson, Application Administrator
    • Date: Dec 2008
    • Competency: External Forces & Industry Knowledge>External forces and business performance
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Fair value accounting; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]
  • I don’t have to worry about “PBR” for health insurance
    I don’t have to worry about “PBR” for health insurance This article provides an overview of the ... found in JUNE 2018 THE FINANCIAL REPORTER | 17 the Accounting Practices and Procedures Manual (APPM) ...

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    • Authors: Leslie Jones, Patricia Matson
    • Date: Jun 2018
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting
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