Separate account

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  • These accounts ultimately provide the same benefits as other investment packages—growing capital in a systematic process using professional investment managers to help people achieve their financial objectives—but they may do so with greater satisfaction.The real issue is not whether they provide benefits (they do), but how and for whom they should be employed.

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  • Brian Snow is a river guide on the Columbia River. Typically brian takes tourists around 30 to 80 miles upriver. Round trip takes anywhere from 2 to 8 hours before returning to dock. Brian has noted that overall fuel costs vary based on “miles upriver” and he is considering changing his guide fee to separately charge customers for estimated fuel costs. Below Brian’s log for 15 typical days showing “miles upriver” and “total fuel cost”.

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  • The definition of an insurance contract distinguishes insurance contracts that are subject to IFRS 4 from those contracts that are subject to IAS 39. Some contracts, however, contain both an insurance component and a deposit component. The deposit component of an insurance contract is defined as a contractual component that is not accounted for as a financial instrument under IAS 39, but that would be within the scope of IAS 39 if it were a separate instrument.

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  • Following are three separate transactions that pertain to prepaid items. Evaluate each item and prepare the journal entries that would be needed for the initial recording and subsequent end-of-20X3 adjusting entry. Assume the company uses the balance sheet approach, and the initial recording is to an asset account. The company has a calendar year-end and does not make any adjusting entries prior to December 31.

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  • Chapter 8 - Segment and interim reporting. After studying this chapter, you should be able to: Understand how an enterprise determines its operating segments and the factors that influence this determination, apply the three tests that are used to determine which operating segments are of significant size to warrant separate disclosure, list the basic disclosure requirements for operating segments,...

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  • An emphasis on intuition—the authors separate and explain the principles at work on a common sense, intuitive level before launching into any specifics. 2) A unified valuation approach—net present value (NPV) is treated as the basic concept underlying corporate finance. 3) A managerial focus—the authors emphasize the role of the financial manager as decision maker, and they stress the need for managerial input and judgment.

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  • There is a Wall of Silence separating you from some of the best performing investments in the world today. Some of these investments are hidden from you because of obsolete regulations and others purely out of ignorance (since most brokers are primarily salesmen, not true investment analysts). Even more are kept from you for the purpose of protecting the self interests of Wall Street. This virtual information blackout on these top-performing alternative investments could be costing you a fortune. As you’ll learn in this report… ...

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  • 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.

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  • 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.

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  • Just as the share ownership structure delineates a firm’s agency problem, it also impacts the firm’s reporting. When an owner effectively controls a firm, he/she also controls the production of the firm’s accounting information and reporting policies. When the controlling owner is entrenched by his/her voting power and there is a large separation of the voting and cash flow rights, the credibility of the accounting information is reduced.

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  • As SUNY New Paltz administrators strive to achieve the college’s mission and goals and to provide accountability for their operations, they need to continually assess and evaluate their internal control structure to assure that it is well designed and operating effectively, appropriately updated to meet changing conditions, and provides reasonable assurance that the objectives of the department are being achieved.

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  • The narrative behind Simplified Ecosystem Capital Accounts (SECA): Ecosystems can be described as capital which delivers a bundle of services to people, some of which are appropriated and incorporated into products, accumulated and/or consumed. Other services are public goods of common benefit to the economy and human wellbeing. Altogether, these ecosystem services depend on ecosystem capital regeneration which is in turn influenced by ecosystem services consumption.

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  • Any gain or loss from disposal of a segment of a business (product sector), together with the results of these operations until the date of disposal, are reported separately as discontinued operations. The financial information of a discontinued segment of business is excluded from the respective captions in the consolidated financial statements and related notes. Comparative figures for prior periods are restated accordingly.

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  • Examples of embedded derivatives which are not required to be separated A derivative embedded in an insurance contract is considered to be closely related to the host insurance contract if the embedded derivative and the host insurance contract are so interdependent that an entity cannot measure the embedded derivative separately. In this situation, an entity would not separate the embedded derivative.

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  • One concern about the voluntary offset market as it continues to grow is the possibility that suppliers may sell the same reductions to multiple buyers, because there is no central authority to track their transactions. Related to this, questions can arise in some instances about who “owns” emission reductions and who in fact has the right to sell them. In some cases, multiple parties may conceivably lay claim to the same reduction.

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  • Socio-Ecological Landscape Units (SELU) are produced in turn from LCFU and other geographical dimensions such as relief, belonging to a river basin, or proximity to the sea. LCFU are agglomerated with a methodology which maps dominant land‑cover types. Large forests or agricultural areas will constitute a SELU in their own right while smaller units will be part of a larger zone characterised by its dominant land cover. The Dominant Land Cover Types are then classified according to river basins and relief classes (e.g. coastal, lowland, highland, mountain).

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  • Seagram acquired substantially all of the outstanding PolyGram shares. On that date, Philips received NLG 11,531 million in cash and 47,831,952 Seagram shares representing approximately 12% of the outstanding Seagram shares. The sale of PolyGram resulted in a gain of NLG 10,675 million, or NLG 29.65 per share, free of taxes. In order to gain insight into the Company’s cash flows, earnings capacity and financial position, the information about discontinued operations has been segregated from the information about continuing operations.

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  • In 1998, additional depreciation costs relating to write-downs of property, plant and equipment of NLG 148 million resulting from the recognition of asset impairment were reported in the separate line item restructuring charges (1997: NLG 145 million, 1996: NLG 144 million). Amortization of goodwill relating to unconsolidated companies amounting to NLG 2 million (1997: NLG 18 million, 1996: NLG 14 million) was not included in costs of sales but was charged against results relating to unconsolidated companies.

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  • IFRS 4 does not provide quantitative guidance for assessing the significance of insurance risk, because the IASB felt that creating an arbitrary dividing line would result in different accounting treatments for similar transactions that fall marginally on different sides of the line. When assessing the significance of insurance risk two factors should be considered. The insured event should have a sufficient probability of occurrence and a sufficient magnitude of effect. The probability and the magnitude are measured independently to determine the significance of the insurance risk.

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