Interplay between the economic and accounting impact of new International Financial Reporting Standards (IFRS 17 Insurance Contracts and IFRS 9 Financial Instruments) is challenging the asset and ...

Download PDF More Formats on IMF eLibrary Order a Print Copy Create Citation The paper explores the use of accounting standards for insurer solvency assessment in the context of the implementation of ...

Private companies in the U.S. are still adjusting to the lease accounting standard that took effect last year, even as international standard-setters are proposing new rules for the public sector.