An evaluation of the proposed IFRS 4 Phase II measurement methodology: the impact of South African life insurers
Includes bibliographical references. === Nearly 20 years after inception, the Insurance Accounting project of the International Accounting Standard Board (IASB) is nearing completion. The recently published June 2013 International Financial Reporting Standard 4 (IFRS 4) Exposure Draft represents a l...
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Format: | Dissertation |
Language: | English |
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University of Cape Town
2014
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Online Access: | http://hdl.handle.net/11427/8522 |