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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| Main Authors: | , , , |
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| Format: | text |
| Language: | English |
| Published: |
Institutional Knowledge at Singapore Management University
2018
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| Subjects: | |
| 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 |