Xem 1-20 trên 66 kết quả Insurance contract
  • This version includes amendments resulting from IFRSs issued up to 31 December 2008. IFRS 4 Insurance contracts was issued by the International Accounting Standards Board (IASB) in March 2004.

    pdf29p estupendo3 18-08-2016 1 0   Download

  • In its Ninth Programme, the English Law Commission said it would set up this joint project to examine at least two key areas of insurance contract law: non-disclosure (which will necessarily include misrepresentation) and breach of warranty. It said we would consult on whether there is a need to review other areas such as the law on insurable interest and on joint policies. No decision has yet been made as to whether other areas should be reviewed.

    pdf47p thangbienthai 23-11-2012 38 11   Download

  • After studying this chapter you will be able to understand: What is the nature of the insurance relationship? What does the insurance contract include? How is an insurance policy canceled? What are the obligations of the insurer and the insured? What is the insurer’s defense for nonpayment? What are the types of insurance available to consumers?

    ppt11p whocare_e 04-10-2016 0 0   Download

  • Vice President/Publisher Associate Publisher Associate Editor Senior Production Editor Executive Marketing Manager Creative Director Senior Designer Production Management Services Editorial Assistant Senior Media Editor Cover Photo Cover Design Bicentennial Logo Design Don Fowley Judith Joseph Brian Kamins Valerie A. Vargas Amy Scholz Harry Nolan Kevin Murphy Aptara, Corp. Sarah Vernon Allison Morris c Brian Baley/Getty Images, Inc. David Levy Richard J. Pacifico This book was set in 10/12 Cheltenham Light by Aptara, Corp. and printed and bound by R. R. Donnelley & Sons, Inc.

    pdf744p sunflower_1 06-09-2012 81 47   Download

  • The IASB issued IFRS 4 in March 2004 to provide interim guidance on accounting for insurance contracts. The Standard is the result of the first phase (phase I) of the IASB's project to develop an accounting standard to address the many complex and conceptual problems in insurance accounting. Before introduction of the Standard, IFRSs did not address specific insurance issues, while certain IFRSs specifically excluded insurance business. This resulted in diversity in the accounting practices of insurers.

    pdf78p bin_pham 06-02-2013 19 6   Download

  • IFRS 4 is intended to cover all entities that issue insurance contracts, not only insurance companies in the legal or regulatory sense. Further interpretation of the Implementation Guidance, Basis for Conclusions and IFRS 4 are required for an entity to apply the standard to its own facts, circumstances and individual transactions. Also, some of the information in this publication is based on interpretations of current literature, which may change as practice and implementation guidance continue to develop.

    pdf66p bin_pham 06-02-2013 21 6   Download

  • The level of insurance risk may vary during the period of the insurance contract. For example, in a pure endowment policy the insurance risk reduces as the value of the investment increases. Also, in a deferred annuity contract there may be no insurance risk during the savings phase but there is significant insurance risk during the annuity phase. In assessing the significance of insurance risk at the inception of the contract the effect of discounting on the expected cash flows may be significant.

    pdf30p bin_pham 06-02-2013 15 6   Download

  • Another broad-based farm organization, the National Farmers Union (NFU), contends that crop insurance remains inadequate for those with multi-year disasters, and that crop quality loss discounts applied in insurance contracts do not reflect realities of the marketplace. The organization also wants insurance companies to offer coverage in all areas and not “cherry pick” regions that are most profitable, a concern that USDA attempted to address in the Standard Reinsurance Agreement signed in 2010.

    pdf6p quaivatxanh 29-11-2012 26 4   Download

  • Because larger firms are much more likely to be covered by collective bargaining contracts and works councils, a closely related issue concerns the independent role of firm size in providing wage insurance. As firm size is typically viewed as a good proxy for capital market access (e.g., Gertler and Gilchrist 1994), insurance contracts should be particularly apparent for individuals working at larger employers.

    pdf40p quaivatxanh 30-11-2012 22 4   Download

  • The provisions for embedded derivatives in IAS 39 apply to derivatives embedded in insurance contracts or financial instruments with discretionary participation features, within the scope of IFRS 4. However, if the embedded derivative is itself an insurance contract or a financial instrument with a discretionary participation feature within the scope of IFRS 4, it need not be separated and measured in terms of IAS 39.

    pdf30p bin_pham 06-02-2013 13 2   Download

  • Chapter 10 - Financial planning with life insurance. In this chapter, you will learn to: Define life insurance and determine your life insurance needs, distinguish between the types of life insurance companies and analyze various life insurance policies these companies issue, select important provisions in life insurance contracts and create a plan to buy life insurance, recognize how annuities provide financial security.

    ppt24p estupendo2 12-08-2016 7 2   Download

  • Chapter 22: Title, risk of loss, and insurable interest. After reading this chapter, you will be able to answer the following questions: What is the concept of title? How does it pass? What is insurable interest? What are the different kinds of sales contracts, and how does each type affect title passing, risk of loss, and insurable interest?

    ppt12p whocare_e 04-10-2016 0 0   Download

  • Insurance Contracts This version includes amendments resulting from IFRSs issued up to 17 January 2008. IFRS 4 Insurance Contracts was issued by the International Accounting Standards Board (IASB) in March 2004.

    pdf138p mimidu 16-07-2010 196 114   Download

  • This version includes amendments resulting from IFRSs issued up to 17 January 2008. IAS 40 Investment Property was issued by the International Accounting Standards Committee in April 2000. In April 2001 the International Accounting Standards Board (IASB) resolved that all Standards and Interpretations issued under previous Constitutions continued to be applicable unless and until they were amended or withdrawn. In December 2003 the IASB issued a revised IAS 40.

    pdf47p misadu 07-07-2010 195 95   Download

  • In large-scale engineering projects, millions of dollars in potential losses hinge on the integrity of each and every constituent part. When a loss event arises from defective design, materials, or workmanship, the design clause determines what is covered and what is not. A clear definition of these clauses is obviously critical, yet the standard wordings found in the marketplace are often confusing and misleading. An analysis of the two industry standard wordings - the London Market Defect Exclusion (DE) and Munich Re wordings - goes a long way toward sorting out the confusion.......

    pdf6p nv_tien 20-03-2009 105 19   Download

  • The nature of annuities and their potential to be considered both insurance and in- vestment products complicated attempts during this study to differentiate annuities sold by insurance companies as insurance products from those annuities that qualify solely as investment products that happened to be sold by insurance companies. The SAR narratives reference annuities in the manner portrayed in Table 7.

    pdf129p thangbienthai 23-11-2012 41 15   Download

  • Unbundling the deposit component of an insurance contract leads to the separate recognition and measurement of the financial asset or financial liability arising under the deposit component, and the insurance component of the contract. If the deposit unbundling rules did not apply and the accounting policies of the insurer or reinsurer did not require all assets and liabilities under the contract to be recognised, liabilities might be incorrectly recognised as income and assets as expenses.

    pdf385p bin_pham 06-02-2013 27 14   Download

  • As noted above, IFRS 4 does not require separation if the component itself meets the definition of an insurance contract. In considering whether this exemption applies, insurance risk is assessed in relation to the component. It may happen that the contract as a whole does not fall within the scope of IFRS 4 because it does not contain significant insurance risk, but that the component itself contains significant insurance risk and, had it been a separate contract, would have fallen within the definition of an insurance contract.

    pdf304p bin_pham 06-02-2013 35 13   Download

  • Managing Successful IT Outsourcing Relationships is a comprehensive guide on all the aspects of IT outsourcing, and is highly recommended for practitioners, researchers, policy makers and consultants alike. This book uses well-known theoretical perspectives and experiences learned from several business cases to develop models and guidelines for the complex IT outsourcing process and emerging relationships.

    pdf315p greengrass304 15-09-2012 35 10   Download

  • The ability of privately insured individuals to obtain faster access to care is significantly influenced by governmental policies and approaches. Allowing public providers to treat both private and public patients and to receive different remuneration levels for these separate activities can encourage their involvement in the private sector. This spurs the development of a market for PHI products offering access to more timely elective care in the private sector.

    pdf151p quaivatxanh 01-12-2012 26 10   Download

Đồng bộ tài khoản