2013년 11월 27일 수요일

오전 4:28

By Eugenia Finnie

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About 'accounting standards 9'|..., which pretty nearly dried up when the legislature forced Weld to account for his claimed savings more honestly. And there were some ...







About 'accounting standards 9'|..., which pretty nearly dried up when the legislature forced Weld to account for his claimed savings more honestly. And there were some ...








Ｔｈｉｓ               ｓｅｃｔｉｏｎ               ｏｆ               ｓａｍｐｌｅ               ｐｒｏｂｌｅｍｓ               ａｎｄ               ｓｏｌｕｔｉｏｎｓ               ｉｓ               ａ               ｐａｒｔ               ｏｆ               Ｔｈｅ               Ａｃｔｕａｒｙ'ｓ               Ｆｒｅｅ               Ｓｔｕｄｙ               Ｇｕｉｄｅ               ｆｏｒ               Ｅｘａｍ               6,               ａｕｔｈｏｒｅｄ               ｂｙ               Ｍｒ.

Ｓｔｏｌｙａｒｏｖ.

Ｔｈｉｓ               ｉｓ               Ｓｅｃｔｉｏｎ               53               ｏｆ               ｔｈｅ               Ｓｔｕｄｙ               Ｇｕｉｄｅ.

Ｓｅｅ               ａｎ               ｉｎｄｅｘ               ｏｆ               ａｌｌ               ｓｅｃｔｉｏｎｓ               ｂｙ               ｆｏｌｌｏｗｉｎｇ               ｔｈｅ               ｌｉｎｋ               ｉｎ               ｔｈｉｓ               ｐａｒａｇｒａｐｈ.

Ｓｏｍｅ               ｏｆ               ｔｈｅ               ｑｕｅｓｔｉｏｎｓ               ｈｅｒｅ               ａｓｋ               ｆｏｒ               ｓｈｏｒｔ               ｗｒｉｔｔｅｎ               ａｎｓｗｅｒｓ.

Ｔｈｉｓ               ｉｓ               ｍｅａｎｔ               ｔｏ               ｇｉｖｅ               ｔｈｅ               ｓｔｕｄｅｎｔ               ｐｒａｃｔｉｃｅ               ｉｎ               ａｎｓｗｅｒｉｎｇ               ｑｕｅｓｔｉｏｎｓ               ｏｆ               ｔｈｅ               ｆｏｒｍａｔ               ｔｈａｔ               ｗｉｌｌ               ａｐｐｅａｒ               ｏｎ               Ｅｘａｍ               6.

Ｓｔｕｄｅｎｔｓ               ａｒｅ               ｅｎｃｏｕｒａｇｅｄ               ｔｏ               ｔｙｐｅ               ｔｈｅｉｒ               ｏｗｎ               ａｎｓｗｅｒｓ               ｆｉｒｓｔ               ａｎｄ               ｔｈｅｎ               ｔｏ               ｃｏｍｐａｒｅ               ｔｈｅｓｅ               ａｎｓｗｅｒｓ               ｗｉｔｈ               ｔｈｅ               ｓｏｌｕｔｉｏｎｓ               ｇｉｖｅｎ               ｈｅｒｅ.

Ｐｌｅａｓｅ               ｎｏｔｅ               ｔｈａｔ               ｔｈｅ               ｓｏｌｕｔｉｏｎｓ               ｐｒｏｖｉｄｅｄ               ｈｅｒｅ               ａｒｅ               ｎｏｔ               ｎｅｃｅｓｓａｒｉｌｙ               ｔｈｅ               ｏｎｌｙ               ｐｏｓｓｉｂｌｅ               ｏｎｅｓ.
               Ｓｏｕｒｃｅ:
               Ｂｌａｎｃｈａｒｄ,               Ｒ.Ｓ.,               "Ａｃｃｏｕｎｔｉｎｇ               Ｃｏｎｃｅｐｔｓ               ｆｏｒ               ｔｈｅ               Ａｃｔｕａｒｙ,"               ＣＡＳ               Ｓｔｕｄｙ               Ｎｏｔｅ,               Ｊｕｎｅ               2003.
               Ｏｒｉｇｉｎａｌ               Ｐｒｏｂｌｅｍｓ               ａｎｄ               Ｓｏｌｕｔｉｏｎｓ               ｆｒｏｍ               Ｔｈｅ               Ａｃｔｕａｒｙ'ｓ               Ｆｒｅｅ               Ｓｔｕｄｙ               Ｇｕｉｄｅ
               Ｐｒｏｂｌｅｍ               Ｓ6-53-1.

(ａ)               Ｉｄｅｎｔｉｆｙ               ａｎｄ               ｂｒｉｅｆｌｙ               ｄｅｓｃｒｉｂｅ               ｔｈｅ               ｓｉｘ               ｃｒｉｔｅｒｉａ               ｆｏｒ               ａｃｃｏｕｎｔｉｎｇ               ｉｎｆｏｒｍａｔｉｏｎ               ｄｉｓｃｕｓｓｅｄ               ｂｙ               Ｂｌａｎｃｈａｒｄ               ｉｎ               "Ａｃｃｏｕｎｔｉｎｇ               Ｃｏｎｃｅｐｔｓ               ｆｏｒ               ｔｈｅ               Ａｃｔｕａｒｙ",               ｐｐ.

1-4.
               (ｂ)               Ｄｉｓｃｕｓｓ               ａ               ｐｏｓｓｉｂｌｅ               ｔｒａｄｅｏｆｆ               ｔｈａｔ               ｍｉｇｈｔ               ｅｘｉｓｔ               ｂｅｔｗｅｅｎ               ｔｗｏ               ｏｆ               ｔｈｅｓｅ               ｃｒｉｔｅｒｉａ.
               (ｃ)               Ｗｈｙ               ｍｉｇｈｔ               ａｐｐｌｉｃａｔｉｏｎ               ｏｆ               ｔｈｅ               ｐｒｉｎｃｉｐｌｅ               ｏｆ               ｃｏｎｓｅｒｖａｔｉｓｍ               ｂｅ               ｄｉｆｆｉｃｕｌｔ               ｉｎ               ｓｏｍｅ               ｃｉｒｃｕｍｓｔａｎｃｅｓ?
               Ｓｏｌｕｔｉｏｎ               Ｓ6-53-1.

(ａ)               Ｔｈｅ               ｓｉｘ               ｃｒｉｔｅｒｉａ               ｆｏｒ               ａｃｃｏｕｎｔｉｎｇ               ｉｎｆｏｒｍａｔｉｏｎ               ｄｉｓｃｕｓｓｅｄ               ｂｙ               Ｂｌａｎｃｈａｒｄ               ａｒｅ               ａｓ               ｆｏｌｌｏｗｓ:
               1.

Ｒｅｌｅｖａｎｃｅ:               Ｔｈｅ               ｉｎｆｏｒｍａｔｉｏｎ               ｓｈｏｕｌｄ               ｂｅ               ｔｉｍｅｌｙ,               ｓｈｏｕｌｄ               ｈａｖｅ               ｐｒｅｄｉｃｔｉｖｅ               ｖａｌｕｅ,               ａｎｄ               ｓｈｏｕｌｄ               ｐｒｏｖｉｄｅ               ｕｓｅｆｕｌ               ｆｅｅｄｂａｃｋ               ｏｎ               ｐａｓｔ               ｄｅｃｉｓｉｏｎｓ               ｏｆ               ｔｈｅ               ｕｓｅｒｓ               ｏｆ               ｔｈｅ               ｉｎｆｏｒｍａｔｉｏｎ.


               2.

Ｒｅｌｉａｂｉｌｉｔｙ:               Ｔｈｅ               ｉｎｆｏｒｍａｔｉｏｎ               ｓｈｏｕｌｄ               ｒｅｐｒｅｓｅｎｔ               ｗｈａｔ               ｉｔ               ｃｌａｉｍｓ               ｔｏ               ｒｅｐｒｅｓｅｎｔ,               ｂｅ               ｉｎｄｅｐｅｎｄｅｎｔｌｙ               ｖｅｒｉｆｉａｂｌｅ,               ａｎｄ               ｃｏｎｔａｉｎ               ａｌｌ               ｒｅｌｅｖａｎｔ               ｍａｔｅｒｉａｌ               ｆａｃｔｓ               ｔｈａｔ               ａｓｓｕｒｅ               ｉｔｓ               ｃｏｍｐｌｅｔｅｎｅｓｓ.


               3.

Ｃｏｍｐａｒａｂｉｌｉｔｙ               ａｎｄ               Ｃｏｎｓｉｓｔｅｎｃｙ:               Ｔｈｅ               ｉｎｆｏｒｍａｔｉｏｎ               ｍｕｓｔ               ａｌｌｏｗ               ｃｏｍｐａｒｉｓｏｎｓ               ｏｖｅｒ               ｔｉｍｅ               ａｎｄ               ｃｏｍｐｅｔｉｎｇ               ｉｎｔｅｒｅｓｔｓ.

Ｆｏｒ               ｉｎｓｔａｎｃｅ,               ａｎ               ａｃｃｏｕｎｔｉｎｇ               ｐａｒａｄｉｇｍ               ｓｈｏｕｌｄ               ｅｎａｂｌｅ               ｃｏｍｐａｒｉｓｏｎｓ               ｏｆ               ｐｅｒｆｏｒｍａｎｃｅ               ｂｅｔｗｅｅｎ               ａ               ｃｏｍｐａｎｙ               ａｎｄ               ｉｔｓ               ｃｏｍｐｅｔｉｔｏｒ               ｉｎ               ｔｈｅ               ｓａｍｅ               ｉｎｄｕｓｔｒｙ.


               4.

Ｌａｃｋ               ｏｆ               Ｂｉａｓ:               Ｅｉｔｈｅｒ               ｔｈｅｒｅ               ｉｓ               ｎｏ               ｂｉａｓ               ｏｒ               ｔｈｅ               ｂｉａｓ               ｉｓ               ｃｌｅａｒｌｙ               ｄｉｓｃｌｏｓｅｄ,               ａｎｄ               ｕｓｅｒｓ               ｗｉｔｈ               ａ               ｄｉｆｆｅｒｅｎｔ               ｂｉａｓ               ｃａｎ               ａｄｊｕｓｔ               ｔｈｅ               ｉｎｆｏｒｍａｔｉｏｎ               ａｃｃｏｒｄｉｎｇｌｙ.

Ａｌｓｏ,               ａ               "ｐｒｕｄｅｎｔ"               ｏｒ               "ｃｏｎｓｅｒｖａｔｉｖｅ"               ｂｉａｓ               ｉｓ               ｐｏｓｓｉｂｌｅ.


               5.

Ｃｏｓｔ-Ｂｅｎｅｆｉｔ               Ｅｆｆｅｃｔｉｖｅｎｅｓｓ:               Ｔｈｅ               ｖａｌｕｅ               ｏｆ               ｔｈｅ               ｉｎｆｏｒｍａｔｉｏｎ               ｓｈｏｕｌｄ               ｅｘｃｅｅｄ               ｔｈｅ               ｃｏｓｔ               ｉｎ               ｐｒｏｄｕｃｉｎｇ               ｉｔ.


               6.

Ｕｎｄｅｒｓｔａｎｄａｂｉｌｉｔｙ:               Ｔｈｅ               ｉｎｔｅｎｄｅｄ               ｕｓｅｒｓ               ｏｆ               ｔｈｅ               ｉｎｆｏｒｍａｔｉｏｎ               ｓｈｏｕｌｄ               ｂｅ               ａｂｌｅ               ｔｏ               ｒｅａｄｉｌｙ               ｃｏｍｐｒｅｈｅｎｄ               ｉｔ.
               (ｂ)               Ｔｈｅｒｅ               ｍａｙ               ｂｅ               ａ               ｔｒａｄｅｏｆｆ               ｂｅｔｗｅｅｎ               ｒｅｌｅｖａｎｃｅ               ａｎｄ               ｒｅｌｉａｂｉｌｉｔｙ.

Ｆｏｒ               ｒｅｌｅｖａｎｔ               ｉｎｆｏｒｍａｔｉｏｎ,               ｔｈｅｒｅ               ｍａｙ               ｂｅ               ｔｏｏ               ｍｕｃｈ               ｕｎｃｅｒｔａｉｎｔｙ               ｔｏ               ｄｅｔｅｒｍｉｎｅ               ｅｘａｃｔ               ｖａｌｕｅｓ               ｏｒ               ｒｅｌｉａｂｌｅ               ｐｒｅｄｉｃｔｉｏｎｓ.

Ｒｅｌｉａｂｌｅ,               ｅａｓｉｌｙ               ｅｓｔｉｍａｔｅｄ               ｆｉｇｕｒｅｓ               ｍａｙ               ｎｏｔ               ｂｅ               ｒｅｌｅｖａｎｔ               ｔｏ               ｆｕｔｕｒｅ               ｅｖｅｎｔｓ               ｏｒ               ｔｈｅ               ｕｓｅｒ'ｓ               ｄｅｃｉｓｉｏｎｓ.
               (ｃ)               Ｉｔ               ｍａｙ               ｂｅ               ｄｉｆｆｉｃｕｌｔ               ｔｏ               ａｐｐｌｙ               ｔｈｅ               ｐｒｉｎｃｉｐｌｅ               ｏｆ               ｃｏｎｓｅｒｖａｔｉｓｍ               ｗｈｅｎ               ｏｖｅｒｓｔａｔｉｎｇ               ｏｒ               ｕｎｄｅｒｓｔａｔｉｎｇ               ａ               ｐａｒｔｉｃｕｌａｒ               ｅｓｔｉｍａｔｅ               ｃｏｕｌｄ               ｂｏｔｈ               ｉｎｆｌａｔｅ               ａｎｄ               ｄｅｆｌａｔｅ               ｔｈｅ               ｃｏｍｐａｎｙ'ｓ               ｒｅｓｕｌｔｓ,               ｄｅｐｅｎｄｉｎｇ               ｏｎ               ｔｈｅ               ｓｉｔｕａｔｉｏｎ.

Ｆｏｒ               ｉｎｓｔａｎｃｅ,               ａ               ｏｖｅｒｓｔａｔｉｎｇ               ａ               ｃｌａｉｍ               ｌｉａｂｉｌｉｔｙ               ｍｉｇｈｔ               ｂｅ               ｃｏｎｓｅｒｖａｔｉｖｅ               ｗｈｅｎ               ｐｒｅｄｉｃｔｉｎｇ               ｆｕｔｕｒｅ               ｐａｉｄ               ｃｌａｉｍｓ,               ｂｕｔ               ｎｏｔ               ｃｏｎｓｅｒｖａｔｉｖｅ               ｗｈｅｎ               ｐｒｅｄｉｃｔｉｎｇ               ｆｕｔｕｒｅ               ｒｅｉｎｓｕｒａｎｃｅ               ｒｅｃｅｉｖａｂｌｅｓ.
               Ｐｒｏｂｌｅｍ               Ｓ6-53-2.

Ｉｄｅｎｔｉｆｙ               (ａ)               ｔｈｒｅｅ               ｄｉｓｔｉｎｃｔ               ｂｒｏａｄ               ａｃｃｏｕｎｔｉｎｇ               ｐａｒａｄｉｇｍｓ               ａｎｄ               (ｂ)               ｆｏｕｒ               ｂｒｏａｄ               ｃａｔｅｇｏｒｉｅｓ               ｏｆ               ｕｓｅｒｓ               ｏｆ               ａｃｃｏｕｎｔｉｎｇ               ｉｎｆｏｒｍａｔｉｏｎ.

(Ｓｅｅ               Ｂｌａｎｃｈａｒｄ,               "Ａｃｃｏｕｎｔｉｎｇ               Ｃｏｎｃｅｐｔｓ               ｆｏｒ               ｔｈｅ               Ａｃｔｕａｒｙ",               ｐｐ.

4-5.)
               Ｓｏｌｕｔｉｏｎ               Ｓ6-53-2.

(ａ)               Ｔｈｒｅｅ               ｄｉｓｔｉｎｃｔ               ｂｒｏａｄ               ａｃｃｏｕｎｔｉｎｇ               ｐａｒａｄｉｇｍｓ               ａｒｅ               (1)               Ｇｅｎｅｒａｌｌｙ               Ａｃｃｅｐｔｅｄ               Ａｃｃｏｕｎｔｉｎｇ               Ｐｒｉｎｃｉｐｌｅｓ               (ＧＡＡＰ),               (2)               Ｓｔａｔｕｔｏｒｙ               Ａｃｃｏｕｎｔｉｎｇ               Ｐｒｉｎｃｉｐｌｅｓ               (ＳＡＰ),               ａｎｄ               (3)               ｓｐｅｃｉａｌｉｚｅｄ               ｔａｘ               ａｃｃｏｕｎｔｉｎｇ               ｐａｒａｄｉｇｍｓ.
               (ｂ)               Ｆｏｕｒ               ｂｒｏａｄ               ｃａｔｅｇｏｒｉｅｓ               ｏｆ               ｕｓｅｒｓ               ｏｆ               ａｃｃｏｕｎｔｉｎｇ               ｉｎｆｏｒｍａｔｉｏｎ               ａｒｅ               (1)               ｃｕｒｒｅｎｔ               ａｎｄ               ｐｏｔｅｎｔｉａｌ               ｉｎｖｅｓｔｏｒｓ               ａｎｄ               ｃｒｅｄｉｔｏｒｓ,               (2)               ｉｎｓｕｒａｎｃｅ               ｒｅｇｕｌａｔｏｒｓ               ａｎｄ               ｓｕｐｅｒｖｉｓｏｒｓ,               (3)               ｍａｎａｇｅｍｅｎｔ,               ａｎｄ               (4)               ｔａｘ               ａｕｔｈｏｒｉｔｉｅｓ.
               Ｐｒｏｂｌｅｍ               Ｓ6-53-3.

Ｄｅｓｃｒｉｂｅ               ｔｈｅ               ＧＡＡＰ               ｈｉｅｒａｒｃｈｙ               ｏｆ               ａｃｃｏｕｎｔｉｎｇ               ｒｕｌｅｓ.

(Ｓｅｅ               Ｂｌａｎｃｈａｒｄ,               "Ａｃｃｏｕｎｔｉｎｇ               Ｃｏｎｃｅｐｔｓ               ｆｏｒ               ｔｈｅ               Ａｃｔｕａｒｙ",               ｐ.

7.)
               Ｓｏｌｕｔｉｏｎ               Ｓ6-53-3.

Ｉｎ               ｔｈｅ               ＧＡＡＰ               ｈｉｅｒａｒｃｈｙ               ｏｆ               ａｃｃｏｕｎｔｉｎｇ               ｒｕｌｅｓ,               ｔｈｅ               ｈｉｇｈｅｓｔ               ａｕｔｈｏｒｉｔｙ               ｉｓ               ｔｈｅ               ｓｅｃｕｒｉｔｉｅｓ               ｒｅｇｕｌａｔｏｒ               ｏｆ               ｔｈｅ               ｇｉｖｅｎ               ｊｕｒｉｓｄｉｃｔｉｏｎ,               ｗｈｉｃｈ               ｈａｓ               ｔｈｅ               ｐｏｗｅｒ               ｔｏ               ａｄｄ               ｒｕｌｅｓ               ａｎｄ               ｒｅｑｕｉｒｅｍｅｎｔｓ               ａｎｄ               ｔｏ               ｖｅｔｏ               ｄｅｓｉｇｎａｔｅｄ               ｓｔａｎｄａｒｄ               ｓｅｔｔｅｒｓ'               ｒｕｌｅｓ.
               Ｔｈｅ               ｎｅｘｔ-ｈｉｇｈｅｓｔ               ａｕｔｈｏｒｉｔｉｅｓ               ａｒｅ               ｔｈｅ               ｏｒｇａｎｉｚａｔｉｏｎｓ               ｓｐｅｃｉｆｉｅｄ               ａｓ               ｔｈｅ               ａｃｃｏｕｎｔｉｎｇ               ｓｔａｎｄａｒｄ-ｓｅｔｔｅｒｓ               -               ｓｕｃｈ               ａｓ               ｔｈｅ               Ｉｎｔｅｒｎａｔｉｏｎａｌ               Ａｃｃｏｕｎｔｉｎｇ               Ｓｔａｎｄａｒｄｓ               Ｂｏａｒｄ               (ＩＡＳＢ)               ｉｎ               ｔｈｅ               Ｅｕｒｏｐｅａｎ               Ｕｎｉｏｎ               ａｎｄ               ｔｈｅ               Ｆｉｎａｎｃｉａｌ               Ａｃｃｏｕｎｔｉｎｇ               Ｓｔａｎｄａｒｄｓ               Ｂｏａｒｄ               (ＦＡＳＢ)               ｉｎ               ｔｈｅ               Ｕｎｉｔｅｄ               Ｓｔａｔｅｓ               .

Ｆｏｒ               ｐｒｉｖａｔｅｌｙ               ｏｗｎｅｄ               ｆｉｒｍｓ,               ｔｈｅｓｅ               ｏｒｇａｎｉｚａｔｉｏｎｓ               ａｒｅ               ａｔ               ｔｈｅ               ｔｏｐ               ｏｆ               ｔｈｅ               ｈｉｅｒａｒｃｈｙ               ｏｆ               ａｃｃｏｕｎｔｉｎｇ               ｒｕｌｅｓ.
               Ｌｏｗｅｒ               ｏｎ               ｔｈｅ               ｈｉｅｒａｒｃｈｙ               ａｒｅ               ｉｎｔｅｒｐｒｅｔａｔｉｏｎｓ               ｏｆ               ａｃｃｏｕｎｔｉｎｇ               ｓｔａｎｄａｒｄｓ,               ｗｈｉｃｈ               ａｒｅ               ｎｏｔ               ｔｈｅｍｓｅｌｖｅｓ               ａｃｃｏｕｎｔｉｎｇ               ｓｔａｎｄａｒｄｓ.

Ｔｈｅｓｅ               ａｒｅ               ｉｓｓｕｅｄ               ｂｙ               ｔｈｅ               ｓｔａｎｄａｒｄ-ｓｅｔｔｉｎｇ               ｏｒｇａｎｉｚａｔｉｏｎｓ               ｗｈｅｎ               ｐｒｏｍｐｔ               ｃｌａｒｉｆｉｃａｔｉｏｎ               ａｎｄ               ｇｕｉｄａｎｃｅ               ａｒｅ               ｎｅｅｄｅｄ.
               Ｐｒｏｂｌｅｍ               Ｓ6-53-4.

Ｂｒｉｅｆｌｙ               ｄｅｓｃｒｉｂｅ               ｅａｃｈ               ｏｆ               ｔｈｅ               ｋｅｙ               ｉｓｓｕｅｓ               ｉｎ               ｅａｃｈ               ｆｏｌｌｏｗｉｎｇ               ｃｏｎｃｅｐｔｓ               ａｎｄ/ｏｒ               ｄｉｓｔｉｎｃｔｉｏｎｓ               ｄｉｓｃｕｓｓｅｄ               ｂｙ               Ｂｌａｎｃｈａｒｄ,               "Ａｃｃｏｕｎｔｉｎｇ               Ｃｏｎｃｅｐｔｓ               ｆｏｒ               ｔｈｅ               Ａｃｔｕａｒｙ",               ｐｐ.

8-12:
               (ａ)               Ｆａｉｒ               Ｖａｌｕｅ               ｖｅｒｓｕｓ               Ｈｉｓｔｏｒｉｃａｌ               Ｃｏｓｔ
               (ｂ)               Ｒｅｃｏｇｎｉｔｉｏｎ               ｖｅｒｓｕｓ               Ｍｅａｓｕｒｅｍｅｎｔ
               (ｃ)               Ｄｅｆｅｒｒａｌ/Ｍａｔｃｈｉｎｇ               ｖｅｒｓｕｓ               Ａｓｓｅｔ/Ｌｉａｂｉｌｉｔｙ
               (ｄ)               Ｉｍｐａｉｒｍｅｎｔ
               (ｅ)               Ｒｅｖｅｎｕｅ               Ｒｅｃｏｇｎｉｔｉｏｎ
               (ｆ)               Ｒｅｐｏｒｔｉｎｇ               Ｓｅｇｍｅｎｔ
               (ｇ)               Ｌｉｑｕｉｄａｔｉｏｎ               ｖｅｒｓｕｓ               Ｇｏｉｎｇ               Ｃｏｎｃｅｒｎ
               (ｈ)               Ｃｈａｎｇｅ               ｉｎ               Ａｃｃｏｕｎｔｉｎｇ               Ｐｒｉｎｃｉｐｌｅ               ｖｅｒｓｕｓ               Ｃｈａｎｇｅ               ｉｎ               Ａｃｃｏｕｎｔｉｎｇ               Ｅｓｔｉｍａｔｅ
               (ｉ)               Ｐｒｉｎｃｉｐｌｅ-ｂａｓｅｄ               ｖｅｒｓｕｓ               Ｒｕｌｅ-ｂａｓｅｄ
               Ｓｏｌｕｔｉｏｎ               Ｓ6-53-4.

(ａ)               Ｆａｉｒ               Ｖａｌｕｅ               ｖｅｒｓｕｓ               Ｈｉｓｔｏｒｉｃａｌ               Ｃｏｓｔ:               Ｉｓ               ｔｈｅ               ａｓｓｅｔ/ｌｉａｂｉｌｉｔｙ               ｖａｌｕｅｄ               ａｔ               ｔｈｅ               ｐｒｉｃｅ               ｆｏｒ               ｗｈｉｃｈ               ｉｔ               ｗａｓ               ｏｒｉｇｉｎａｌｌｙ               ｏｂｔａｉｎｅｄ               (ｈｉｓｔｏｒｉｃａｌ               ｃｏｓｔ)               ｏｒ               ａｔ               ｔｈｅ               ａｍｏｕｎｔ               ｆｏｒ               ｗｈｉｃｈ               ｉｔ               ｃｏｕｌｄ               ｂｅ               ｅｘｃｈａｎｇｅｄ               ｔｏｄａｙ               ｂｅｔｗｅｅｎ               ｋｎｏｗｌｅｄｇｅａｂｌｅ,               ｗｉｌｌｉｎｇ               ｐａｒｔｉｅｓ               ｉｎ               ａｎ               ａｒｍ'ｓ               ｌｅｎｇｔｈ               ｔｒａｎｓａｃｔｉｏｎ               (ｆａｉｒ               ｖａｌｕｅ)?
               (ｂ)               Ｒｅｃｏｇｎｉｔｉｏｎ               ｖｅｒｓｕｓ               Ｍｅａｓｕｒｅｍｅｎｔ:               Ｗｈｅｎ               ｄｏｅｓ               ａｎ               ａｓｓｅｔ               ｏｒ               ｌｉａｂｉｌｉｔｙ               ｆｉｒｓｔ               ｇｅｔ               ｒｅｃｏｒｄｅｄ               (ｒｅｃｏｇｎｉｔｉｏｎ)               ａｎｄ               ｗｈａｔ               ａｍｏｕｎｔ               ｉｓ               ａｓｓｉｇｎｅｄ               ｔｏ               ｉｔ               ｏｎｃｅ               ｉｔ               ｉｓ               ｒｅｃｏｒｄｅｄ               (ｍｅａｓｕｒｅｍｅｎｔ)?
               (ｃ)               Ｄｅｆｅｒｒａｌ/Ｍａｔｃｈｉｎｇ               ｖｅｒｓｕｓ               Ａｓｓｅｔ/Ｌｉａｂｉｌｉｔｙ:               Ａｒｅ               ｅｘｐｅｎｓｅｓ               ａｎｄ               ｒｅｖｅｎｕｅｓ               ｒｅｃｏｇｎｉｚｅｄ               ａｓ               ｏｃｃｕｒｒｉｎｇ               ａｔ               ｔｈｅ               ｓａｍｅ               ｔｉｍｅ               (ｄｅｆｅｒｒａｌ-ｍａｔｃｈｉｎｇ)               ｗｉｔｈ               ａ               ｆｏｃｕｓ               ｏｎ               ｔｈｅ               ｉｎｃｏｍｅ               ｓｔａｔｅｍｅｎｔ,               ｏｒ               ａｒｅ               ｔｈｅｙ               ｒｅｃｏｇｎｉｚｅｄ               ａｔ               ｔｈｅ               ｔｉｍｅ               ｔｈｅｙ               ｏｃｃｕｒ,               ｗｉｔｈｏｕｔ               ａ               ｎｅｃｅｓｓａｒｙ               ｍａｔｃｈｉｎｇ               ａｎｄ               ｗｉｔｈ               ａ               ｆｏｃｕｓ               ｏｎ               ｔｈｅ               ｂａｌａｎｃｅ               ｓｈｅｅｔ?
               (ｄ)               Ｉｍｐａｉｒｍｅｎｔ:               Ａｎ               ｉｍｐａｉｒｅｄ               ａｓｓｅｔ               ｉｓ               ｏｎｅ               ｔｈａｔ               ｎｏ               ｌｏｎｇｅｒ               ｐｒｏｄｕｃｅｓ               ｔｈｅ               ｅｃｏｎｏｍｉｃ               ｂｅｎｅｆｉｔｓ               ｅｘｐｅｃｔｅｄ               ｕｐｏｎ               ｉｔｓ               ａｃｑｕｉｓｉｔｉｏｎ.

Ｉｆ               ｏｎｅ               ｐａｒａｄｉｇｍ               ｉｓ               ｕｓｅｄ               ｆｏｒ               ｔｈｅ               ｉｎｃｏｍｅ               ｓｔａｔｅｍｅｎｔ               ａｎｄ               ａｎｏｔｈｅｒ               ｉｓ               ｕｓｅｄ               ｆｏｒ               ｔｈｅ               ｂａｌａｎｃｅ               ｓｈｅｅｔ,               ｔｈｅ               ｄｉｆｆｅｒｅｎｃｅｓ               ｍａｙ               ｒｅｓｕｌｔ               ｉｎ               ｉｍｐａｉｒｅｄ               ａｓｓｅｔｓ.
               (ｅ)               Ｒｅｖｅｎｕｅ               Ｒｅｃｏｇｎｉｔｉｏｎ:               Ｗｈｅｎ               ｓｈｏｕｌｄ               ｒｅｖｅｎｕｅ               ｂｅ               ｒｅｃｏｇｎｉｚｅｄ               -               ａｓ               ａ               ｓｅｒｖｉｃｅ               ｉｓ               ｒｅｎｄｅｒｅｄ               (ｄｅｆｅｒｒａｌ/ｍａｔｃｈｉｎｇ               ｐａｒａｄｉｇｍ)               ｏｒ               ｗｈｅｎ               ｔｈｅ               ｃｏｎｔｒｏｌ               ｏｆ               ｔｈｅ               ａｓｓｅｔ               ｒｅｐｒｅｓｅｎｔｉｎｇ               ｔｈｅ               ｒｅｖｅｎｕｅ               ｉｓ               ｏｂｔａｉｎｅｄ               (ａｓｓｅｔ/ｌｉａｂｉｌｉｔｙ               ｐａｒａｄｉｇｍ)?
               (ｆ)               Ｒｅｐｏｒｔｉｎｇ               Ｓｅｇｍｅｎｔ:               Ａｒｅ               ｔｈｅ               ｆｉｎａｎｃｉａｌ               ｓｔａｔｅｍｅｎｔｓ               ｔｏ               ｂｅ               ｐｒｏｄｕｃｅｄ               ｆｏｒ               ｔｈｅ               ｅｎｔｉｒｅ               ｃｏｎｓｏｌｉｄａｔｅｄ               ｒｅｐｏｒｔｉｎｇ               ｅｎｔｉｔｙ,               ｏｒ               ｓｅｐａｒａｔｅｌｙ               ｆｏｒ               ｅａｃｈ               ｌｅｇａｌ               ｅｎｔｉｔｙ               ｃｏｍｐｒｉｓｉｎｇ               ｔｈｅ               ｒｅｐｏｒｔｉｎｇ               ｅｎｔｉｔｙ?
               (ｇ)               Ｌｉｑｕｉｄａｔｉｏｎ               ｖｅｒｓｕｓ               Ｇｏｉｎｇ               Ｃｏｎｃｅｒｎ:               Ｉｓ               ｉｔ               ｂｅｉｎｇ               ａｓｓｕｍｅｄ               ｔｈａｔ               ｔｈｅ               ｃｏｍｐａｎｙ               ｉｓ               ｇｏｉｎｇ               ｔｏ               ｃｏｎｔｉｎｕｅ               ｏｐｅｒａｔｉｎｇ               ａｎｄ               ｃｒｅａｔｉｎｇ               ｖａｌｕｅ               (ｇｏｉｎｇ               ｃｏｎｃｅｒｎ),               ｏｒ               ｉｓ               ｔｈｅ               ｆｏｃｕｓ               ｏｎ               ｗｈａｔ               ｔｈｅ               ａｓｓｅｔｓ               ａｎｄ               ｌｉａｂｉｌｉｔｉｅｓ               ｗｏｕｌｄ               ｂｅ               ｉｆ               ｔｈｅ               ｃｏｍｐａｎｙ               ｗｅｒｅ               ｓｏｌｄ               ｏｆｆ               ｂｙ               ｉｔｓ               ｃｏｍｐｏｎｅｎｔｓ               ｔｏｄａｙ               (ｌｉｑｕｉｄａｔｉｏｎ)?
               (ｈ)               Ｃｈａｎｇｅ               ｉｎ               Ａｃｃｏｕｎｔｉｎｇ               Ｐｒｉｎｃｉｐｌｅ               ｖｅｒｓｕｓ               Ｃｈａｎｇｅ               ｉｎ               Ａｃｃｏｕｎｔｉｎｇ               Ｅｓｔｉｍａｔｅ:               Ｉｓ               ａ               ｆｕｎｄａｍｅｎｔａｌ               ａｓｓｕｍｐｔｉｏｎ               ａｂｏｕｔ               ｔｈｅ               ａｃｃｏｕｎｔｉｎｇ               ｒｕｌｅｓ               ｂｅｉｎｇ               ｃｈａｎｇｅｄ               (ｃｈａｎｇｅ               ｉｎ               ａｃｃｏｕｎｔｉｎｇ               ｐｒｉｎｃｉｐｌｅ)               ｏｒ               ｉｓ               ｔｈｅｒｅ               ｓｉｍｐｌｙ               ａ               ｒｅｖｉｓｉｏｎ               ｉｎ               ａ               ｐａｒｔｉｃｕｌａｒ               ｖａｌｕｅ,               ｗｉｔｈｏｕｔ               ａ               ｃｈａｎｇｅ               ｉｎ               ｔｈｅ               ｕｎｄｅｒｌｙｉｎｇ               ａｎａｌｙｔｉｃａｌ               ｆｒａｍｅｗｏｒｋ               (ｃｈａｎｇｅ               ｉｎ               ａｃｃｏｕｎｔｉｎｇ               ｅｓｔｉｍａｔｅ)?
               (ｉ)               Ｐｒｉｎｃｉｐｌｅ-ｂａｓｅｄ               ｖｅｒｓｕｓ               Ｒｕｌｅ-ｂａｓｅｄ:               Ｄｏｅｓ               ｔｈｅ               ａｃｃｏｕｎｔｉｎｇ               ｓｔａｎｄａｒｄ               ｒｅｌｙ               ｏｎ               ｉｎｔｅｒｐｒｅｔａｔｉｏｎ               ａｎｄ               ｊｕｄｇｍｅｎｔ               ｔｏ               ｂｅ               ｉｍｐｌｅｍｅｎｔｅｄ               (ｐｒｉｎｃｉｐｌｅ-ｂａｓｅｄ),               ｏｒ               ｉｓ               ｆｌｅｘｉｂｉｌｉｔｙ               ｌｉｍｉｔｅｄ               ａｎｄ               ｔｈｅ               ｕｓｅ               ｏｆ               ｔｈｅ               ｓｔａｎｄａｒｄ               ｄｅｆｉｎｅｄ               ｉｎ               ｄｅｔａｉｌ               ｉｎ               ａｄｖａｎｃｅ               (ｒｕｌｅ-ｂａｓｅｄ)?
               Ｐｒｏｂｌｅｍ               Ｓ6-53-5.

(ａ)               Ｓｏｍｅｔｉｍｅｓ               ａ               ｄｉｓｔｉｎｃｔｉｏｎ               ｉｓ               ｍａｄｅ               ｂｅｔｗｅｅｎ               ｒｅｉｎｓｕｒａｎｃｅ               ｒｅｃｏｖｅｒａｂｌｅｓ               ａｎｄ               ｒｅｉｎｓｕｒａｎｃｅ               ｒｅｃｅｉｖａｂｌｅｓ.

Ｅｘｐｌａｉｎ               ｔｈｅ               ｄｉｆｆｅｒｅｎｃｅ.
               (ｂ)               Ｄｅｆｉｎｅ               ｄｅｆｅｒｒｅｄ               ａｃｑｕｉｓｉｔｉｏｎ               ｃｏｓｔｓ               ａｎｄ               ｓｔａｔｅ               ｗｈｅｔｈｅｒ               ｔｈｅｙ               ａｒｅ               ｕｓｅｄ               ｕｎｄｅｒ               ａ               ｄｅｆｅｒｒａｌ/ｍａｔｃｈｉｎｇ               ｐａｒａｄｉｇｍ               ｏｒ               ａｎ               ａｓｓｅｔ/ｌｉａｂｉｌｉｔｙ               ｐａｒａｄｉｇｍ.
               (ｃ)               Ｂｒｏａｄｌｙ               ｄｅｓｃｒｉｂｅ               ｔｈｒｅｅ               ｏｐｔｉｏｎｓ               ｆｏｒ               ｄｉｓｃｏｕｎｔｉｎｇ               ａ               ｌｉａｂｉｌｉｔｙ.
               (Ｓｅｅ               Ｂｌａｎｃｈａｒｄ,               "Ａｃｃｏｕｎｔｉｎｇ               Ｃｏｎｃｅｐｔｓ               ｆｏｒ               ｔｈｅ               Ａｃｔｕａｒｙ",               ｐｐ.

12-14.)
               Ｓｏｌｕｔｉｏｎ               Ｓ6-53-5.

(ａ)               Ｒｅｉｎｓｕｒａｎｃｅ               ｒｅｃｏｖｅｒａｂｌｅｓ               ａｒｅ               ｃｏｎｔｒａ-ｌｉａｂｉｌｉｔｉｅｓ               ｒｅｐｒｅｓｅｎｔｉｎｇ               ａｍｏｕｎｔｓ               ｅｘｐｅｃｔｅｄ               ｔｏ               ｂｅ               ｄｕｅ               ｆｒｏｍ               ｒｅｉｎｓｕｒｅｒｓ               ａｓ               ａ               ｒｅｓｕｌｔ               ｏｆ               ｉｎｃｕｒｒｅｄ               ｂｕｔ               ｃｕｒｒｅｎｔｌｙ               ｎｏｔ               ｐａｉｄ               ｌｏｓｓｅｓ.

Ｒｅｉｎｓｕｒａｎｃｅ               ｒｅｃｅｉｖａｂｌｅｓ               ａｒｅ               ａｓｓｅｔｓ               ｒｅｐｒｅｓｅｎｔｉｎｇ               ａｍｏｕｎｔｓ               ａｌｒｅａｄｙ               ｂｉｌｌｅｄ               ｔｏ               ａｎｄ               ｄｕｅ               ｆｒｏｍ               ｒｅｉｎｓｕｒｅｒｓ               ａｓ               ａ               ｒｅｓｕｌｔ               ｏｆ               ｃｅｄｅｄ               ｌｏｓｓｅｓ               ｔｈａｔ               ｈａｖｅ               ａｌｒｅａｄｙ               ｂｅｅｎ               ｐａｉｄ               ｂｙ               ｔｈｅ               ｐｒｉｍａｒｙ               ｉｎｓｕｒｅｒ.
               (ｂ)               Ｄｅｆｅｒｒｅｄ               ａｃｑｕｉｓｉｔｉｏｎ               ｃｏｓｔｓ               ｃａｎ               ｂｅ               ａｎ               ａｓｓｅｔ               ｕｎｄｅｒ               ｔｈｅ               ｄｅｆｅｒｒａｌ/ｍａｔｃｈｉｎｇ               ａｃｃｏｕｎｔｉｎｇ               ｐａｒａｄｉｇｍ,               ｕｓｅｄ               ｔｏ               ｅｎａｂｌｅ               ｅｘｐｅｎｓｅｓ               ｔｏ               ｂｅ               ｒｅｃｏｇｎｉｚｅｄ               ａｔ               ｔｈｅ               ｓａｍｅ               ｔｉｍｅ               ａｓ               ｒｅｖｅｎｕｅｓ.

Ｉｎｓｔｅａｄ               ｏｆ               ｂｅｉｎｇ               ｒｅｃｏｇｎｉｚｅｄ               ｉｍｍｅｄｉａｔｅｌｙ               ａｓ               ｅｘｐｅｎｓｅｓ,               ａｃｑｕｉｓｉｔｉｏｎ               ｃｏｓｔｓ               ａｒｅ               ｅｘｐｅｎｓｅｄ               ｏｖｅｒ               ｔｉｍｅ,               ａｎｄ               ｔｈｅ               ｐｏｒｔｉｏｎ               ｔｈａｔ               ｈａｓ               ｎｏｔ               ｙｅｔ               ｂｅｅｎ               ｅｘｐｅｎｓｅｄ               ｉｓ               ｐａｒｔ               ｏｆ               ｔｈｅ               ｄｅｆｅｒｒｅｄ               ａｃｑｕｉｓｉｔｉｏｎ               ｃｏｓｔ               ａｓｓｅｔ.
               (ｃ)               Ｂｌａｎｃｈａｒｄ,               ｏｎ               ｐ.

14,               ｄｅｓｃｒｉｂｅｓ               ｔｈｅ               ｆｏｌｌｏｗｉｎｇ               ｔｈｒｅｅ               ｏｐｔｉｏｎｓ               ｆｏｒ               ｄｉｓｃｏｕｎｔｉｎｇ               ａ               ｌｉａｂｉｌｉｔｙ:
               1.

Ｔｒｅａｔ               ｔｈｅ               ｄｉｓｃｏｕｎｔ               ａｓ               ａｎ               ａｓｓｅｔ               ａｎｄ               ｒｅｐｏｒｔ               ｔｈｅ               ｌｉａｂｉｌｉｔｙ               ｏｎ               ａｎ               ｕｎｄｉｓｃｏｕｎｔｅｄ               ｂａｓｉｓ.


               2.

Ｒｅｐｏｒｔ               ｔｈｅ               ｌｉａｂｉｌｉｔｙ               ｗｉｔｈ               ｔｈｅ               ｄｉｓｃｏｕｎｔ               ｂｕｉｌｔ               ｉｎ.


               3.

Ｒｅｐｏｒｔ               ｔｈｅ               ｕｎｄｉｓｃｏｕｎｔｅｄ               ｌｉａｂｉｌｉｔｙ               ａｎｄ               ｒｅｐｏｒｔ               ｔｈｅ               ｄｉｓｃｏｕｎｔ               ａｓ               ａ               ｃｏｎｔｒａ-ｌｉａｂｉｌｉｔｙ               (ｉ.ｅ.,               ａ               ｎｅｇａｔｉｖｅ               ｅｎｔｒｙ               ｕｎｄｅｒ               ｌｉａｂｉｌｉｔｉｅｓ).
               Ｓｅｅ               ｏｔｈｅｒ               ｓｅｃｔｉｏｎｓ               ｏｆ               Ｔｈｅ               Ａｃｔｕａｒｙ'ｓ               Ｆｒｅｅ               Ｓｔｕｄｙ               Ｇｕｉｄｅ               ｆｏｒ               Ｅｘａｍ               6.






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