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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]
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The Financial Reporter, Issue No. 56, February 2004
under International Financial Reporting Standards (IFRS). The IASB recently released Exposure Draft 5 (ED ... page 15 February 2004 | The Financial Reporter | 17 function a liability should be estab- lished in ...- Authors: Jerry Enoch, Mark Freedman, David C Heavilin, Vincent Y Y Tsang, William Sayre, Ludovic Antony
- Date: Feb 2004
- Publication Name: The Financial Reporter
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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
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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]
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The Financial Reporter
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: Richard H Browne, Jerry Enoch, Donna Claire, Max Rudolph, Vincent Y Y Tsang, Larry Warren, John F Bevacqua, Douglas Robbins
- Date: Jun 2003
- Publication Name: The Financial Reporter
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Financial Reporter Newsletter, Issue 47, May 2004
PM Page 16 May 2004 | The Financial Reporter | 17 Given the lack of clarity and guidance in DIG Issue ... Table 1 3305307_ ll.qxd 4/19/04 10:59 PM Page 17 TR Fixed Asset Approach (TRFX) = CS plus Cash ...- Authors: Jerry Enoch, David C Heavilin, James W Lamson, Carol A Marler, Edward Robbins, Max Rudolph, Raymond Ted Schlude, Bradley M Smith, Vincent Y Y Tsang, Steven Lash, Rebecca Wang, Tara J P Hansen, Valentina A Isakina
- Date: May 2004
- Publication Name: The Financial Reporter
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The Financial Reporter
to our concerns. Financial Reporter | March 2007 17 Darin G. Zimmerman, FSA, MAAA, is vice president ... Cast Yes, for external disclosure and internal use 17 35% Yes, for internal use only 15 31% No, but considering ...- Authors: Richard H Browne, Robert Frasca, Norman E Hill, Christopher Perrin, Henry Siegel, Vincent Y Y Tsang, James Thompson
- Date: Mar 2007
- Publication Name: The Financial Reporter
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The Financial Reporter
Surveyed Companies Currently Disclosing 18 17 16 17 10 18 Table 2 continued on page 7 >> 7Basis ... 2004 Responsibilities of the Actuary ... from page 17 Table 1 Process Validation of input data File/Data ...- Authors: Richard H Browne, Errol Cramer, Jerry Enoch, Mark Freedman, William R Horbatt, Carol A Marler, John D Morrison, Vincent Y Y Tsang, Laura J Hay, Donald Solow, Thomas R Auvinen
- Date: Dec 2004
- Publication Name: The Financial Reporter