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  2. Employee benefits - Wikipedia

    en.wikipedia.org/wiki/Employee_benefits

    The Bureau of Labor Statistics, [3] like the International Accounting Standards Board, [4] defines employee benefits as forms of indirect expenses. Managers tend to view compensation and benefits in terms of their ability to attract and retain employees, as well as in terms of their ability to motivate them.

  3. IFRS 17 - Wikipedia

    en.wikipedia.org/wiki/IFRS_17

    IFRS 17 is an International Financial Reporting Standard that was issued by the International Accounting Standards Board in May 2017. [1] [2] It will replace IFRS 4 on accounting for insurance contracts and has an effective date of 1 January 2023. [3] The original effective date was meant to be 1 January 2021. [2]

  4. Replacement value - Wikipedia

    en.wikipedia.org/wiki/Replacement_value

    [2] [3] If insurance carriers honestly determine replacement cost, it becomes a "win-win" for both for the carriers and the customers. However, when a replacement cost determination is made by the carrier (and, perhaps, its third party expert) that exceeds the actual cost of replacement, the customer is likely to be paying for more insurance ...

  5. Insurability - Wikipedia

    en.wikipedia.org/wiki/Insurability

    [2] An individual with very low insurability may be said to be uninsurable, and an insurance company will refuse to issue a policy to such an applicant. [3] For example, an individual with a terminal illness and a life expectancy of 6 months would be uninsurable for term life insurance. This is because the probability is so high for the ...

  6. AICPA Statements of Position - Wikipedia

    en.wikipedia.org/wiki/AICPA_Statements_of_Position

    04-2: Accounting for real estate time-sharing transactions full-text: 2004 December 9 05-1: Accounting by insurance enterprises for deferred acquisition costs in connection with modifications or exchanges of insurance contracts full-test: 2005 September 19 06-1: Reporting pursuant to the Global Investment Performance Standards full-text: 2006 ...

  7. Adjustment (law) - Wikipedia

    en.wikipedia.org/wiki/Adjustment_(law)

    Insurance adjustment, the settlement of an insurance claim; the determination for the purposes of a settlement of the amount of a claim, particularly a claim against an insurance company, giving consideration to objections made by the debtor or insurance company, as well as the allegations of the claimant in support of his claim. [5]

  8. Dynamic financial analysis - Wikipedia

    en.wikipedia.org/wiki/Dynamic_Financial_Analysis

    where [3] b = the long-run mean to which the interest rate reverts; the expected interest rate in the long run; a = the speed of reversion of the interest rate to its long-run mean (e.g., a = 2 means the interest is expected to return to its long-term mean within half a year, and a = 1/5 means it would take 5 years).

  9. Insurance regulatory law - Wikipedia

    en.wikipedia.org/wiki/Insurance_regulatory_law

    Insurance regulatory law is the body of statutory law, administrative regulations and jurisprudence that governs and regulates the insurance industry and those engaged in the business of insurance. Insurance regulatory law is primarily enforced through regulations, rules and directives by state insurance departments as authorized and directed ...