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  • Other Comprehensive Income For Insurance Contracts

    Other Comprehensive Income For Insurance Contracts Feature article discussing the IASB’s and FASB’s introduction of the use of other comprehensive income (OCI) to report certain changes in the ...

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    • Authors: Leonard Reback
    • Date: Sep 2013
    • Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving>Incorporate risk management
    • Publication Name: The Financial Reporter
    • Topics: Enterprise Risk Management>Capital management - ERM; Enterprise Risk Management>Risk appetite; Enterprise Risk Management>Risk measurement - ERM; Reinsurance>Financial reporting for reinsurance
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