Changes could lead to greater volatility in insurers’ key financial measures
Proposal for loans would cut shareholder’s equity
Industry calling for a realistic assessment of whether June 2011 deadline is achievable
The new international accounting standards will make comparisons more difficult
Fair presentation is key
EM growth prospects “decidedly more favorable” than those of mature economies, says IIF
Accounting standards for private enterprises in Canada finalized
Differing treatment of financial instruments in Canada and the U.S. will put banks in a delicate situation
Increased transparency would benefit financial statement users
Principles recognize that fair value is not effective when markets become dislocated or are illiquid