Private funds, including a fund of funds, must apply a look through test of indirect investments when preparing the Schedule of Investments.
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This post explores one component of fulfillment cash flows when accounting for insurance contracts: net future cash flows under IFRS 17.
Learn why accounting for investment companies is different under IFRS and U.S. GAAP (ASC 946) and what it means for you in practice!
ASU 2017-12 makes it easier to achieve fair value hedge accounting for partial term hedges and hedges with prepayment risk.
ASU 2017-12 makes it easier to achieve cash flow hedge accounting for hedges of non-financial risks.
ASU 2017-12 improves hedge accounting under ASC 815, aligning it with risk management strategies and making hedge accounting easier to apply.
The Premium Allocation Approach (PAA) is a lot like existing accounting for short-duration contracts, but does it avoid all of IFRS 17’s challenges?
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