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- W2380820623 abstract "Under the background of globalization,the process of integration of financial reporting standards among countries is not that smooth mainly because of discrepancies in liability valuation. The paper compared the liability valuation methods under life insurance financial reporting standards of China,the United States,Canada and Australia. It first simulated profit distribution modes under different standards using the cash flow model,and then constructed the analysis framework for earning cycles of insurance companies. It further simulated and compared earning cycles for newly-opened companies under different standards. The main finding was that the distinctive liability valuation methods of each country and the different actuarial practice standards fundamentally decided their profit distribution modes and earning cycles. For China,the current life insurance financial reporting standard reflected the concept of combining rules and principles. The double-margin design has showed initial effect and the earning cycle of medium-sized life insurance companies was reasonable. For the long earning cycles of some small life insurance companies,it was mainly due to their irrational product structure. Suggestions for liability valuation in the life insurance industry were provided at the end of the paper." @default.
- W2380820623 created "2016-06-24" @default.
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- W2380820623 date "2015-01-01" @default.
- W2380820623 modified "2023-09-24" @default.
- W2380820623 title "International Comparison of the Profit Distribution of Life Insurance Products and Earning Cycles of Life Insurance Companies——A Perspective of Financial Reporting Standards-based Liability Valuation" @default.
- W2380820623 hasPublicationYear "2015" @default.
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