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September

Executive Briefings on ED 5, Insurance Contracts

01 Sep 2003

Deloitte Touche Tohmatsu has published three Executive Briefings on IASB Exposure Draft ED 5, Insurance Contracts: (PDF 139k, in English) (PDF 185k, in English) (PDF 118k, in Danish) .

Deloitte Touche Tohmatsu has published three Executive Briefings on IASB Exposure Draft ED 5, Insurance Contracts:

Survey of assumptions used for employee benefit calculations

01 Sep 2003

Deloitte & Touche (USA) has published its annual Survey of Economic Assumptions Used for SFAS No.

87 and SFAS No. 106 Purposes. Those two FASB Standards require the use of discount rates and other assumptions in measuring an entity's obligations under pension plans (SFAS 87) and other post-employment benefit plans (SFAS 106). IAS 19, Employee Benefits, contains similar requirements. This survey reports on the disclosures made by 287 companies about their SFAS 87 and SFAS 106 assumptions. Click to (PDF 121k).

New Accounting Roundup newsletter is available

01 Sep 2003

We have posted the 25 August 2003 Edition of Accounting Roundup from Deloitte & Touche (USA).

Topics covered include updates on recent FASB and SEC activity, a brief summary of the IASB's macro hedging exposure draft, and an overview of the Deloitte & Touche 2003 Survey of Economic Assumptions Used for SFAS No. 87 [pensions] and SFAS No. 106 [other post-employment benefit] Purposes.

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