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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 ...

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    • 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]