This chapter discusses the valuation of assets and liabilities under Solvency II. Given that strategic asset allocation and investment management are key aspects of an insurer’s business, especially ...

The International Accounting Standards Board is looking for feedback on some targeted improvements it's proposing to make to improve the requirements for recognizing and measuring provisions on ...

Contingent liabilities from guarantees and contingent assets from on-lending, can pose substantial risks to government finances. Prudent risk monitoring and risk management can help identify and ...

Download PDF More Formats on IMF eLibrary Order a Print Copy Create Citation We construct the first comprehensive dataset of contingent liability realizations in advanced and emerging markets for the ...

Sean Ross is a strategic adviser at 1031x.com, Investopedia contributor, and the founder and manager of Free Lances Ltd. Ebony Howard is a certified public accountant and a QuickBooks ProAdvisor tax ...

After a transaction closes, sellers often wonder: when can all proceeds be distributed and the selling entity be dissolved? This question can be complicated, particularly where there are surviving ...

A CORPORATION THAT IS SOLD OR RESTRUCTURED faces significant uncertainty about how the government will tax contingent liabilities such as environmental, tort and similar obligations. This is ...

NEW YORK--(BUSINESS WIRE)-- BlackRock Advisors, LLC today announced that the Board of Trustees of BlackRock Build America Bond Trust (NYS: BBN) (the "Trust") approved an extension of the Trust's ...

The AICPA outlined its concerns to Congress about provisions in the tax bill that could hurt the accounting profession, including a section that allows long-debated contingent fees that it described ...

Making sure you know who gets your nest egg after your death is important. Source: 401(k) 2012 via Flickr. Estate planning is an important part of ensuring that your assets go where you want them to ...