Abstract
The use of Other Comprehensive Income (OCI) is receiving its moment in the sun. It is being considered for housing some of the earnings volatility in the International Accounting Standards Board (IASB) current approach to measuring insurance contracts’ performance.
The American Academy of Actuaries’ Insurance Accounting Task Force recently prepared a white paper to help IASB members understand just what could belong in OCI.
Following are some of the concepts that were raised to help answer this question.
Keywords: International Accounting Standards
Volume
Winter, Vol. 2
Page
1-7
Year
2012
Categories
Actuarial Applications and Methodologies
Accounting and Reporting
International Accounting Standards (IAS);
Publications
Casualty Actuarial Society E-Forum
