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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Bibliographic Details
Main Author: Marszalek, Szymon
Other Authors: Strugnell, Dave
Format: Dissertation
Language:English
Published: University of Cape Town 2014
Online Access:http://hdl.handle.net/11427/8522