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.

India is confronted by challenges in urban sanitation. The Government of India, through its National Urban Sanitation Policy, has taken steps to transform the country's urban areas into community‐driven, totally sanitized, and healthy and livable cities and towns.

Despite the achievements in clean water and sanitation access, many challenges remain to improving environmental sanitation in urban Bangladesh. Achieving sanitation sustainability requires strong community organization and ownership, and the willingness of residents to pay for water and sanitation services.

While the booming economy in Viet Nam is driving rapid urbanization, urban development is uneven with the most rapid changes occurring in some of the larger cities. Than Hoa, a city located in the north central province of Viet Nam, is undergoing a remarkable transformation though not without challenges.

The sanitation and solid waste management program of Bayawan City in the Philippines is an exceptional sanitation solution for a small city. Other local government unit leaders are encouraged to examine the sanitation practice in the city and consider replication in their localities.

Unprecedented pressure on resources in the 21st century has transformed the water and waste market landscapes: water models moving towards improved utility performance, growing demand for tailor-made solutions for waste in emerging countries, and resources efficiency driving industrial demand. Building partnerships is seen as the key to achieving effective results.

Learn innovative toilet sanitation solutions that do not only challenge, but also aim to reinvent the existing structure. The solar toilet facility with water purification and recycling feature called Kerala India Prototype System, and the toilet and treatment system developed by Loughborough University, are featured as examples in the presentation.

Examine the current condition of carbon emissions in the Republic of Korea. Learn about the urban carbon emission model being implemented in the country. The low-carbon city making methods and a government-supported major research project on the development of a low-carbon urban planning system are introduced.

Traditionally, environmental monitoring was often reactionary as regulatory agencies defined monitoring requirements and associated compliance limits. More recently, intelligent management of environmental monitoring data has been recognized as a vital tool for decision makers. There is now growing appreciation that environmental data is an asset of significant value that requires active management to preserve and effectively utilize.

This presentation introduces the urban nexus project implemented in Asian cities and analyzes its approach. The organizational structure responsible for implementing the project is discussed. It also features the different sustainable waste water solutions that fall under this approach.