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International Accounting Standards—Phase I is “Finished”
supervisory authorities and investment analysts. The primary role of this working party will be to assist the ... should not be netted off against obligations to direct policyholders. Embedded Derivatives Under IAS ...- 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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International Accounting Standards for Insurance
these developments. The IAA now serves as the primary voice of the actuarial profession on international ... contracts where payment is in services (e.g., managed care organizations), and a number of other types of ...- 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
adoption of the IASB’s new accounting standards. The primary issue involves the expected mismatch between how ... new business on December 8, 2000. While placing primary blame for Equitable Life’s problems with company ...- 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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Pension Accounting Changes
Pension Accounting Changes Standards for accounting for pension and post-retirement plans around ... income statement. Essentially, this results in a direct increase or decrease to shareholder equity. For ...- 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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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 ... with Originating or Acquiring Loans and Initial Direct Costs of Leases • SFAS 97 Accounting and Reporting ...- 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