Event: International Insurance Seminar: In Pursuit of a More Resilient and Inclusive Insurance Sector International Developments in International Accounting Standards 21 October 2013 Author / Speaker Doug Barnert View File This presentation discusses discounting reserves and participating life annuity contracts. It explains the convergence of and statutory accounting alignment between the United States Generally Accepted Accounting Principles and International Financial Reporting Standards. Disclaimer The views expressed on this website are those of the authors and do not necessarily reflect the views and policies of the Asian Development Bank (ADB) or its Board of Governors or the governments they represent. ADB does not guarantee the accuracy of the data included in this publication and accepts no responsibility for any consequence of their use. By making any designation of or reference to a particular territory or geographic area, or by using the term “country” in this document, ADB does not intend to make any judgments as to the legal or other status of any territory or area. Download Topics Finance