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Financial Accounting Ifrs Edition 2e Solution



All amounts are in millions of euros unless otherwise stated. Due to rounding, amounts may not add up to totals provided. All reported data are unaudited. Unless otherwise indicated, financial information has been prepared in accordance with the accounting policies as stated in the Annual Report 2020 and Semi-Annual Report 2021.




Financial accounting ifrs edition 2e solution


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Prior to joining MIT, she was a faculty member at the University of Michigan. Professor Hanlon has taught financial accounting to undergraduates, MBA students, executive MBA students, and Masters of Finance students. Professor Hanlon also teaches Taxes and Business Strategy to MBA students. She is the winner of the 2013 Jamieson Prize for Excellence in Teaching at MIT Sloan.


Professor Hanlon has testified in front of the U.S. Senate Committee on Finance and the U.S. House of Representatives Committee on Ways and Means about the interaction of financial accounting and tax policy. She served as a U.S. delegate to the American-Swiss Young Leaders Conference in 2010 and worked as an Academic Fellow at the U.S. House Ways and Means Committee in 2015.


An IASB member felt that the CSM could be re-measured, and this was implicitly being done when the variable fee approach is applied. Several IASB members expressed a preference for using a current rate to unlock the CSM, as they considered that this was more meaningful. An IASB member considered that not using a current rate would result in an accounting mismatch which may drive insurers to using the OCI solution. The Staff felt that this may be an economic mismatch rather than an accounting mismatch.


An IASB member felt that the application of the OCI solution for indirect and participating contracts was less likely because of asset liability management, which also strengthened the arguments for using the current period book yield approach. He also stated that decisions were needed that will make the financial statements understandable to preparers and users. The Staff asked whether this indicated a desire to mandate the use of the current period book yield approach. An IASB member responded to this by expressing the concern at creating different models and the inability to continue to use the current period book yield approach even where the economics had not changed significantly.


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