Best Estimate of the Technical Provisions Seminar on Risk-Based Supervisory Practices and Regulatory Capital Stuart Wason, FSA, FCIA, CERA Senior Director, OSFI September…
Chapter Topics Basics of recognition and measurement. IFRSs: Recognition and measurement of assets. IFRS / U.S. GAAP differences: Recognition and measurement. IFRS / U.S.…
Chapter Topics Basics of recognition and measurement. IFRSs: Recognition and measurement of assets. IFRS / U.S. GAAP differences: Recognition and measurement. IFRS / U.S.…
Slide 1 Decision usefulness theory Chapter 3 â Group C Agenda What is the âDecision Usefulnessâ Theory? To make financial statements more useful we need to know what usefulness…