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  • International Accounting Standards - Current Developments
    Financial Reporting Standard (IFRS) 4 is applicable for Phase I. First, IFRS 4 contains rules for what's ... insurance contracts under IFRS even if they're not under U.S. GAAP. Secondly, IFRS 4 says that if the contract ...

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    • Authors: Mark Freedman, Jesse M Schwartz
    • Date: May 2005
    • Competency: External Forces & Industry Knowledge>External forces and business performance
    • Publication Name: Record of the Society of Actuaries
    • Topics: Actuarial Profession>Standards of practice; Financial Reporting & Accounting>International Accounting Standards Board [IASB]
  • International Accounting Standards
    International Accounting Standards Panelists discuss: [1] the basics of the principles of the International ... would agree International Accounting Standards 17 that I think, particularly with the performance ...

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    • Authors: David Congram, Mark Freedman, Elizabeth Rogalin
    • Date: Oct 2002
    • Competency: External Forces & Industry Knowledge>External forces and business performance
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting>International Accounting Standards Board [IASB]