The effect of SSAP 101 on loss provisioning by property-casualty insurers

The effect of SSAP 101 on loss provisioning by property-casualty insurers

This paper examines whether the adoption of the Statement of Statutory AccountingPrinciples (SSAP) 101, a new accounting standard that significantly limits management’sdiscretion in both the recognition and measurement of tax contingencies, affects the lossprovisions of property-casualty (PC) insure...

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Bibliographic Details
Main Authors: CHENG, Jiang, CHOW, Travis K., LIN, Tzu-Ting, NG, Tee Yong Jeffrey
Format: text
Language:English
Published: Institutional Knowledge at Singapore Management University 2018
Subjects:
Loss provisions
Corporate taxation
Insurance companies
SSAP 101
Accounting
Online Access:https://ink.library.smu.edu.sg/soa_research/1791
https://ink.library.smu.edu.sg/context/soa_research/article/2818/viewcontent/AC19P5011_The_Effect_of_SSAP_101_on_Loss_Provisioning_by_Property_Casualty_Insurers.pdf
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Institution: Singapore Management University
Language: English

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https://ink.library.smu.edu.sg/soa_research/1791
https://ink.library.smu.edu.sg/context/soa_research/article/2818/viewcontent/AC19P5011_The_Effect_of_SSAP_101_on_Loss_Provisioning_by_Property_Casualty_Insurers.pdf

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