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  2. IFRS 4 - Wikipedia

    en.wikipedia.org/wiki/IFRS_4

    Generally, IFRS 4 permitted companies to continue previous accounting practices for insurance contracts, but did enhance the disclosure requirements. [3] IFRS 4 defines an insurance contract as a "contract under which one party (the insurer) accepts significant insurance risk from another party (the policyholder) by agreeing to compensate the policyholder if a specified uncertain future event ...

  3. List of business and finance abbreviations - Wikipedia

    en.wikipedia.org/wiki/List_of_business_and...

    For example, $225K would be understood to mean $225,000, and $3.6K would be understood to mean $3,600. Multiple K's are not commonly used to represent larger numbers. In other words, it would look odd to use $1.2KK to represent $1,200,000. Ke – Is used as an abbreviation for Cost of Equity (COE).

  4. List of professional designations in the United States

    en.wikipedia.org/wiki/List_of_professional...

    The designation, BC-HIS (Board Certified in Hearing Instrument Sciences), distinguishes the Board Certificant's outstanding skills and professional expertise needed for completion of the National Competency Exam. Board Certified Critical Care Paramedic: CCP-C: International Board of Specialty Certification (IBSC) Board Certified Flight ...

  5. One accounting firm is tackling the industry’s talent ... - AOL

    www.aol.com/finance/one-accounting-firm-tackling...

    BDO USA, the sixth largest accounting firm in the U.S., announced a new employee stock ownership benefit in August. One accounting firm is tackling the industry’s talent shortage by giving its ...

  6. Loss reserving - Wikipedia

    en.wikipedia.org/wiki/Loss_reserving

    Loss reserving is the calculation of the required reserves for a tranche of insurance business, [1] including outstanding claims reserves.. Typically, the claims reserves represent the money which should be held by the insurer so as to be able to meet all future claims arising from policies currently in force and policies written in the past.

  7. Balance sheet - Wikipedia

    en.wikipedia.org/wiki/Balance_sheet

    In financial accounting, a balance sheet (also known as statement of financial position or statement of financial condition) is a summary of the financial balances of an individual or organization, whether it be a sole proprietorship, a business partnership, a corporation, private limited company or other organization such as government or not-for-profit entity.

  8. AICPA Statements of Position - Wikipedia

    en.wikipedia.org/wiki/AICPA_Statements_of_Position

    Accounting for derivative instruments and hedging activities by not-for-profit health care organizations, and clarification of the performance indicator full-text: 2002 December 27 03-1: Accounting and reporting by insurance enterprises for certain nontraditional long-duration insurance contracts and for separate accounts full-text: 2003 July 7 ...

  9. Loan-out corporation - Wikipedia

    en.wikipedia.org/wiki/Loan-out_corporation

    In the given context, employee-owner refers to an employee of the company that at any given point in time, holds greater than 10% of the loan-out corporation's outstanding stock. Therefore, it is essential for the potential creators of loan-out corporations, to ensure that all services performed are on behalf of the loan-out corporation, purely ...