№ lp_2_1_20463
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This document discusses challenges and considerations regarding the use of stochastic discount rates in IFRS 17, particularly focusing on storage and operational issues related to "locking-in" assumptions for future discount rates.
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Year:
2022
Region / City:
Philadelphia, PA
Topic:
Variance Estimation, Google Stock Price, Audio Signal
Document Type:
Assignment
Institution:
Temple University, Department of Electrical and Computer Engineering
Author:
Emilie Doyle
Target Audience:
Students in Electrical and Computer Engineering
Period of Validity:
Not specified
Approval Date:
Not specified
Modification Date:
Not specified
Year:
2015
Region / City:
Not specified
Subject:
Air Traffic Management (ATM), Delay Costs, Stochastic Modelling
Document Type:
Research Report
Organization:
University of Westminster, Fundación Instituto de Investigación Innaxis, Deutsches Zentrum für Luft-und Raumfahrt e.V.
Author:
Alberto Blanch, Andrew Cook, Samuel Cristóbal, Luis Delgado, Norbert Fürstenau, Graham Tanner
Target Audience:
Academics, air traffic managers, stakeholders in air traffic network planning
Period of Validity:
Not specified
Approval Date:
05MAY15
Date of Last Change:
30JUL15
Year:
Not specified
Region / City:
Not specified
Subject:
Stochastic models, Markov chains, Monte Carlo simulation, Poisson process
Document Type:
Technical document
Organization / Institution:
Not specified
Author:
Not specified
Target Audience:
Researchers, Actuaries, Data Scientists, Statisticians
Period of validity:
Not specified
Approval Date:
Not specified
Date of Changes:
Not specified
Year:
2021
Region / city:
International
Topic:
Machine learning, Cybernetics, Multi-objective optimization
Document type:
Journal article
Institution:
International Journal of Machine Learning and Cybernetics
Author:
Li, Y., Li, H., Wang, B., Hu, C., Zhang, L., Chen, J., Mi, J., Xie, B., Karagoz, G.N., Yazici, A., Dokeroglu, T., Lin, X., Qin, F., Peng, Y., Ji, H., Wu, G., Wang, G., Chan, P.P.K., He, Z., Hu, X., Liu, S., Nie, W., Gao, D., del Río, A.H., Aranguren, I., Oliva, D., Li, B., Xu, Z., Zhang, Y., Laiadi, O., Ouamane, A., Benakcha, A., Wang, Q., Zhao, H., Hu, Z., Li, Z., He, Y., Li, Y., Yuan, X., Liebelt, M.J., Shi, P., Perrusquía, A., Yu, W., Li, X., Li, W., Li, J., Huang, J., Xie, Z., Cao, W., Ming, Z., Zhang, C., Zuo, W., Yin, A.
Target audience:
Researchers, Academics, Machine Learning Practitioners
Period of validity:
January - February 2021
Approval date:
January 2021
Modification date:
February 2021
Year:
2026
Region / City:
Pretoria, South Africa; Chennai and Bangalore, India
Subject:
Carcinogenesis modeling
Document type:
Research article
Institution:
University of Pretoria; Vel Tech Rangarajan Dr. Sagunthala R&D Institute of Science and Technology; HKBK College of Engineering
Authors:
V. S. S. Yadavalli, S. Udayabaskaran, C. T. Dora Pravina, S. Sree Lakshmi
Corresponding author:
[email protected]
Methodology:
Two-stage stochastic modeling in a random environment
Keywords:
Age-dependent two-stage stochastic model, Normal cell, Intermediate cell, Malignant cell, Random environment
Year:
2026
Region / City:
Philadelphia, PA
Topic:
Stochastic Processes, Covariance
Document Type:
Course Material
Institution:
Temple University
Author:
Devin Trejo
Target Audience:
Students of ECE 3522
Period of Validity:
Semester 2026
Approval Date:
2026
Modification Date:
None
Year:
2024
Region / City:
Global
Theme:
Actuarial Practice, IFRS
Document Type:
Educational Document
Organization:
International Actuarial Association (IAA)
Author:
International Actuarial Association
Target Audience:
Actuaries, financial practitioners
Period of Validity:
N/A
Approval Date:
May 2024
Amendment Date:
N/A
Scope:
Measurement of Investment and Service Contracts under IFRS
Contact Information:
+1-613-236-0886, [email protected]
Website:
www.actuaries.org
Year:
2018
Publication date:
September 2018
Accounting framework:
International Financial Reporting Standards (IFRS)
Document type:
Disclosure checklist
Scope:
Annual financial statements
Standards covered:
IFRS 9, IFRS 15, IFRS 16, IFRS 17, IAS 1, IAS 7, IAS 8, IAS 12, IAS 19, IAS 23, IAS 28 and other IFRS Interpretations and amendments
Applicable period:
Annual reporting periods beginning on or after 1 January 2018
Intended users:
Preparers of financial statements
Subject areas:
Financial reporting disclosures, accounting policies, presentation and measurement requirements
Source type:
Professional accounting guidance publication
Year:
2019
Region / city:
Romania
Subject:
Financial reporting
Document type:
Report
Organization / institution:
SSIF BRK FINANCIAL GROUP S.A.
Author:
SSIF BRK FINANCIAL GROUP S.A.
Target audience:
Stakeholders, investors, financial analysts
Period of validity:
31 December 2019
Date of approval:
Not specified
Date of amendments:
Not specified
Year:
2021
Region / City:
Global
Theme:
Financial Reporting
Document Type:
Example Financial Statements
Organization:
Grant Thornton
Author:
Grant Thornton IFRS Team
Target Audience:
Accounting professionals, auditors, financial analysts
Effective Period:
Fiscal year 2021
Approval Date:
Not provided
Date of Changes:
31 October 2021
Year:
N/A
Region / City:
N/A
Subject:
Financial accounting, equity investments, IFRS 9
Document Type:
Study guide, financial explanation
Institution:
N/A
Author:
N/A
Target Audience:
Students of FAC3704
Period of Application:
N/A
Approval Date:
N/A
Date of Changes:
N/A
Year:
2022
Region / City:
Not specified
Topic:
Asset Accounting, IFRS, SAP S/4HANA
Document Type:
Test Script
Organization:
SAP
Author:
Not specified
Target Audience:
SAP users and administrators involved in asset accounting
Period of validity:
Not specified
Approval Date:
Not specified
Modification Date:
Not specified
Context Description:
A test script for validating asset accounting processes in SAP S/4HANA, specifically for the IFRS scope item after activation, outlining the necessary steps for verification.
Year:
2026
Region / City:
Menlyn
Topic:
Procurement
Document Type:
Request for Quotation
Organization / Institution:
Technology Innovation Agency (TIA)
Author:
Mapule Msiza
Target Audience:
Suppliers
Period of Validity:
30 days after closing date
Date of Approval:
19 February 2026
Date of Changes:
N/A
Year:
2025
Company Number:
01234567
Jurisdiction:
England and Wales
Type of Document:
Annual Report
Organization:
RSM IFRS Listed Comprehensive Limited
Publisher:
RSM International Association
Scope:
Consolidated financial and sustainability reporting
Topics:
Governance, climate-related risks and opportunities, sustainability strategy, risk management
Board Oversight:
Climate-related governance and strategic objectives
Executive Oversight:
Implementation of sustainability initiatives and risk management
Operational Focus:
Emissions reduction, decarbonisation, and low-carbon transition
Geographic Coverage:
Cityville, Townside, East Coast
Reporting Period:
Financial year ending 31 December 2025
Approval Date:
31 December 2025
Document Format:
Corporate annual report including climate-related disclosures
Year:
2019
Region / city:
Colchester, Essex, UK; Canberra, Australia
Subject:
Accounting standard setting, politics of regulation
Document type:
Research paper
Organization:
International Accounting Standards Board (IASB)
Author:
Rebecca Warren, David Bernard Carter, Christopher J Napier
Target audience:
Researchers, policymakers, academics in accounting and governance
Period of validity:
Not applicable
Date of approval:
8 August 2019
Date of revisions:
Not applicable