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  • Introduction to Pillars One and Two for Insurers
    Introduction to Pillars One and Two for Insurers One major feature of the OECD's two-pillar regime is that MNEs would base the calculation of taxes due on book-based financial statements. The ...

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    • Authors: Surjya Mitra, Matthew Lodes, Julie V Goosman, Peter J Sproul
    • Date: Sep 2022
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Fair value accounting; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Financial Reporting & Accounting>Statutory accounting; Financial Reporting & Accounting>Tax accounting; Global Perspectives
  • Assisting Alcaraván in Colombia
    Assisting Alcaraván in Colombia This article relates the experience of a retired actuary's volunteer's work in a USAID/Farmer to Farmer program. he work was to review the IFRS accounting ...

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    • Authors: Jamie McFadden, Jose Luis Gomez
    • Date: Jun 2022
    • Competency: Relationship Management
    • Publication Name: International News
    • Topics: Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Global Perspectives