IFRS 17 is the newest IFRS standard for insurance contracts and replaces IFRS 4 on January 1st 2022. It states which insurance contracts items should by on ... ... <看更多>
「ifrs 17 summary」的推薦目錄：
ifrs 17 summary 在 IFRS 17 summary and timeline | ICAEW 的相關結果
IFRS 17 applies to issued insurance and reinsurance contracts, reinsurance contracts held and investment contracts with a discretionary participation feature ... ... <看更多>
ifrs 17 summary 在 Project Summary: IFRS 17 Insurance Contracts 的相關結果
When applying IFRS 17, changes in the estimates of the expected premiums and payments that relate to future insurance coverage will adjust the ... ... <看更多>
ifrs 17 summary 在 Introduction to IFRS 17 - Munich Re 的相關結果
Overview. IFRS 17. Recognition and. Derecognition. IFRS 4 vs IFRS ... [1]Impacts of IFRS 17 insurance contracts accounting standard - EY. ... <看更多>
ifrs 17 summary 在 2—Overview of IFRS 17 requirements - EFRAG 的相關結果
IFRS 17 substantially retains the existing definitions of insurance contracts, reinsurance contracts and investment contracts with discretionary participation ... ... <看更多>
ifrs 17 summary 在 IFRS 17 Explained - Video Summary - Legerity 的相關結果
IFRS 17 is a new accounting standard that relates to accounting for insurance contracts. It replaces IFRS 4, and is intended to deliver better alignment, ... ... <看更多>
ifrs 17 summary 在 In brief - PwC 的相關結果
In brief. A look at current financial reporting issues. Release Date: 25 June 2020. Amendments to IFRS 17, 'Insurance contracts'. At a glance. ... <看更多>
ifrs 17 summary 在 IFRS 17 - A closer look at the insurance contracts standard ... 的相關結果
2021年6月23日 — IFRS 17 Insurance Contracts represents a complete overhaul of the accounting for insurance contracts. It will increase the transparency of ... ... <看更多>
ifrs 17 summary 在 Supervisory implications of IFRS 17 insurance contracts 的相關結果
Executive Summary. Significance of IFRS 17. After almost 20 years in the making, the final International Financial Reporting Standard (IFRS) 17 Insurance. ... <看更多>
ifrs 17 summary 在 Financial stability implications of IFRS 17 Insurance Contracts 的相關結果
Executive summary. 2. International Financial Reporting Standard (IFRS) 17 Insurance Contracts (“IFRS 17”) is the accounting standard for insurance ... ... <看更多>
ifrs 17 summary 在 IFRS 17 and LDTI Solutions - Analytics | Oracle 台灣 的相關結果
IFRS 17 mandates a radical departure from current accounting standards. It gives investors and stakeholders a realistic view of a carrier's risk exposure, ... ... <看更多>
ifrs 17 summary 在 Revised IFRS 17 Insurance Contracts - KPMG International 的相關結果
The Board's decisions to amend IFRS 17 Insurance Contracts in eight ... For a high-level summary of the amendments, take a look at these videos and ... ... <看更多>
ifrs 17 summary 在 IFRS 17 - Wikipedia 的相關結果
IFRS 17 is an International Financial Reporting Standard that was issued by the International Accounting Standards Board in May 2017. ... It will replace IFRS 4 ... ... <看更多>
ifrs 17 summary 在 First Impressions: IFRS 17 Insurance Contracts (2020 edition) 的相關結果
2 Overview. 5. 3 When to apply IFRS 17. 6. 3.1 Scope. 6. 3.2 Separating components from an insurance contract. 20. 4 Initial recognition. ... <看更多>
ifrs 17 summary 在 國際財務報導準則第17 號保險合約（2019 年版） 的相關結果
國際財務報導準則第17 號正體中文版（2019 年版）. Copyright © 2019 IFRS Foundation. A1. 國際財務報導準則第17 號. 保險合約. ... <看更多>
ifrs 17 summary 在 IFRS 17 Insurance Contracts— A brief history of IFRS 17 的相關結果
A brief history of IFRS 17. Institute and Faculty of Actuaries—IFRS 17 workshop. London, 14 September 2017. Joanna Yeoh, Senior Technical Manager ... ... <看更多>
ifrs 17 summary 在 IFRS 17 Overview 的相關結果
The key objectives of IFRS. 17: Introduce for the first time a single. IFRS accounting model for all types of insurance contracts;. Make the new ... ... <看更多>
ifrs 17 summary 在 IFRS 17: Insurance contracts - PwC HK 的相關結果
IFRS 17 Insurance Contracts replaces IFRS 4, which currently permits a wide variety of practices. It will fundamentally change the accounting of all ... ... <看更多>
ifrs 17 summary 在 Is IFRS 17 stable at last? - Financial Services Regulatory ... 的相關結果
IFRS 17 replaces IFRS 4 and introduces consistent accounting requirements for insurance contracts. The IASB intends to align accounting for ... ... <看更多>
ifrs 17 summary 在 Ifrs 17 Insurance Contracts Summary Of Standard Deloitte 的相關結果
AustraliaIFRS 17 Insurance Contacts Technical summary of IFRS 17IFRS 15 Revenue from Contracts with Customers - Summary PwC Viewpoint GXFRS 102 summary. ... <看更多>
ifrs 17 summary 在 Preparing to regulate the implementation of IFRS 17 ... 的相關結果
IFRS 17. Insurance Contracts. Vienna, 28 November 2018 ... Webcasts, papers and summaries ... Not risk undue delays in the effective date of IFRS 17 ... ... <看更多>
ifrs 17 summary 在 Amendments to IFRS 17 Insurance Contracts - FRAS Canada 的相關結果
Summary. The Accounting Standards Board (AcSB) is participating in the International Accounting Standards Board's (IASB) project that considers possible ... ... <看更多>
ifrs 17 summary 在 Overview of accounting implications for non-insurers of IFRS ... 的相關結果
Irrespective of whether an entity has previously applied IFRS 4 Insurance Contracts, the transition to IFRS 17 Insurance Contracts is likely ... ... <看更多>
ifrs 17 summary 在 Getting on the fast track to IFRS 17: Interim reporting choices 的相關結果
Webcast overview. IFRS 17, Insurance Contracts, introduces significant changes in financial reporting by insurers that report using IFRS. ... <看更多>
ifrs 17 summary 在 IFRS 17 | UK Endorsement Board 的相關結果
IFRS 17 is effective for annual reporting periods beginning on or after 1 January 2023, with early application permitted. It replaces IFRS 4 Insurance Contracts ... ... <看更多>
ifrs 17 summary 在 The IFRS 17 contractual service margin: a life insurance ... 的相關結果
IFRS 17 Insurance Contracts is a new accounting standard currently ... Public Accounts: Pocket Summary – Implementing HKFRS/IFRS 17 Contract Boundary. ... <看更多>
ifrs 17 summary 在 Aptitude Software - IFRS 17 Solution 的相關結果
Product Overview. Aptitude's IFRS 17 Solution is optimized with IFRS and insurance expertise. The solution has the ability to consolidate financial data ... ... <看更多>
ifrs 17 summary 在 IFRS 17 pocket guide on reinsurance contracts held 的相關結果
IFRS 17 Insurance Contracts sets out the accounting requirements for insurance ... of IFRS 17. Meeting recordings, agenda papers, meeting summaries and a. ... <看更多>
ifrs 17 summary 在 IFRS 17 上路後，下一步該如何走？ | SAS 的相關結果
當IFRS 17 全新會計準則的上線後，保險公司可以如何善加運用新的結果做進一步分析，而為公司帶來更大的價值？畢竟保險公司已經投入可觀的預算、資源和時間在IFRS 17的 ... ... <看更多>
ifrs 17 summary 在 HKFRS 17 Insurance Contracts - The Hong Kong Institute of ... 的相關結果
In June 2019, the IASB issued the ED Amendments to IFRS 17 (the IASB ED), which introduced targeted amendments to IFRS 17 ... HKFRS 17 Pocket Summaries:. ... <看更多>
ifrs 17 summary 在 Final IFRS 17 Regulatory Forms and Instructions for FRIs 的相關結果
Some respondents wanted OSFI to clarify on the expectations for completing the summary of historical financial data for the 5 prior years. OSFI ... ... <看更多>
ifrs 17 summary 在 IFRS 17 Materials - 3Blocks 的相關結果
IFRS 17 Materials · Summary of the meeting · Cover paper · Insurance acquisition cash flows for renewals outside the contract boundary [2A] · Reinsurance contracts ... ... <看更多>
ifrs 17 summary 在 IFRS 17 – Latest Developments 的相關結果
IFRS 17 data and technology considerations. 5. Q&A Panel Discussion ... Actuarial Functionality. Summary. IFRS 17. Risk. Adjustment. ... <看更多>
ifrs 17 summary 在 Hot Topics: A Brief Overview of IFRS 17 - Actuarial Careers 的相關結果
International Financial Reporting Standard 17 is the new insurance accounting standard published in 2017 by the International Accounting Standards Board (IASB). ... <看更多>
ifrs 17 summary 在 Get ready for IFRS 17 - Grant Thornton 的相關結果
IFRS 17 'Insurance Contracts' is effective for annual accounting ... IFRS 17 specifically requires that the summary quantitative information ... ... <看更多>
ifrs 17 summary 在 This brief introduction to IFRS 17 is designed for senior ... 的相關結果
There is currently no single accounting standard for insurance contracts and a range of practices are currently used for. IFRS reporting. ... <看更多>
ifrs 17 summary 在 Implementation of IFRS 17 'Insurance Contracts' - Grant ... 的相關結果
IFRS 17 Insurance contracts, which is currently expected to have an ... governance with an overview of the key areas in IFRS 17 where key ... ... <看更多>
ifrs 17 summary 在 IFRS 17 Implementation Timeline, Solution Options and Issues 的相關結果
Solution overview. Key considerations. ➢ How much of IFRS 17 requirements exist and can be met from existing actuarial valuation models? ... <看更多>
ifrs 17 summary 在 IFRS 17 June 2020 amendments overview – the last dance? 的相關結果
The IFRS 17 Insurance Contracts standard was issued in 2017 and initially, it was supposed to come into effect for annual reports beginning ... ... <看更多>
ifrs 17 summary 在 Accounting for Insurance Contracts - IFRS 17 | Protiviti 的相關結果
IFRS 17 requires a company to recognize revenue as it performs the insurance services, which is consistent with revenue recognition principle under IFRS 15. It ... ... <看更多>
ifrs 17 summary 在 Get ready for IFRS 17 | ACCA Global 的相關結果
IFRS 17 completes the IASB's project to make insurance accounting practices ... and give only a brief overview of the other two approaches. ... <看更多>
ifrs 17 summary 在 IFRS 17 - What does it mean for Captives? - Marsh 的相關結果
Marsh has prepared a summary of some of the key IFRS 17 principles that captive managers should watch out for. Please note this is not an exhaustive list ... ... <看更多>
ifrs 17 summary 在 財團法人中華民國會計研究發展基金會-最新發布草案 的相關結果
草案正體中文版. 說明： 草案正體中文版業經本會臺灣財務報導準則委員會專案小組初審，未經臺灣財務報導準則委員會覆審，僅供外界參考。完整內容請見IFRS Foundation ... ... <看更多>
ifrs 17 summary 在 IAN 100 : Application of IFRS 17 Insurance Contracts 的相關結果
Overview of the Sections and Chapters of this IAN for IFRS 17. Chapter 1 on Classification of Contracts. This Chapter considers approaches ... ... <看更多>
ifrs 17 summary 在 Overview of IFRS 4 and IFRS 17, Dimensions of application ... 的相關結果
Request PDF | Overview of IFRS 4 and IFRS 17, Dimensions of application and Challenges in Insurance Companies | The insurance industry plays a central role ... ... <看更多>
ifrs 17 summary 在 IFRS 17 accounting: Turning theory into practice - Moody's ... 的相關結果
The aim of IFRS 17 is to standardize insurance accounting globally to ... account's statement offers a nice overview of all such movements. ... <看更多>
ifrs 17 summary 在 IFRS 17: Fixing a Moving Target | Actuaries Digital 的相關結果
The objective of this summary is to highlight some of the positive, as well as critical aspects, of the recent amendments (as at June 2020) ... ... <看更多>
ifrs 17 summary 在 summary of comments on eiopa's analysis of ifrs 17 insurance ... 的相關結果
SUMMARY OF. COMMENTS ON EIOPA'S ANALYSIS OF IFRS 17 INSURANCE CONTRACTS. Today, the AAE has published a review of EIOPA's analysis of IFRS17 ... ... <看更多>
ifrs 17 summary 在 IFRS 17. An overview - Raquel Fernández 的相關結果
An overview. Hello IFR17! Goodbye IFRS4… No panic, the new International Financial Report Standard for insurance contracts (IFRS17) that will ... ... <看更多>
ifrs 17 summary 在 Comparison of IFRS 17 to Current CIA Standards of Practice 的相關結果
This draft educational note provides actuaries with an overview of the similarities and significant differences of IFRS 17 measurement of ... ... <看更多>
ifrs 17 summary 在 IFRS 17 - Financial Impact Assessment - Industry Comments 的相關結果
overview of the estimated impact of IFRS 17 implementation. 5. As per IFRS 17 Reinsurance portfolios requirements, a single contract can emerge. ... <看更多>
ifrs 17 summary 在 US GAAP versus IFRS 17: Impact on Insurers - Tata ... 的相關結果
Same approach is followed for recognizing premiums; however, discounting is not used for short duration insurance contracts. Overview of Premium Allocation ... ... <看更多>
ifrs 17 summary 在 A Deeper Dive on IFRS 17: Reinsurance and Transition 的相關結果
Recap - Reinsurance under IFRS 17. Topic. Description of Difference versus Treatment for Insurance. Contracts Issued. RI Contract. ... <看更多>
ifrs 17 summary 在 IFRS 17 Transition and Progress Report - Financial Services ... 的相關結果
Development and Submission of IFRS 17 Project Plans . ... A cover page – “IFRS 17 Self-Assessment Summary Questionnaire” (see appendix). ... <看更多>
ifrs 17 summary 在 IFRS 17 - AXIS 的相關結果
IFRS 17 Standard Released. On May 18, 2017 the International Accounting Standards Board (IASB) published a new IFRS 17 accounting standard, ... ... <看更多>
ifrs 17 summary 在 IFRS 17: Implications for Onerous Contracts - SOA 的相關結果
of IFRS 17 is to provide a more useful and consistent accounting ... Summary of Profitable and Onerous Contracts Treatment for UCs and RCHs ... ... <看更多>
ifrs 17 summary 在 IFRS 17 Insurance Contracts - I Financial Reporting Council 的相關結果
On 24 April 2018 the FRC held a panel discussion on the benefits and barriers to implementing IFRS 17. Summary of the meeting (PDF) In May 2017 the IASB ... ... <看更多>
ifrs 17 summary 在 IFRS 17 Considerations from an African Risk Management ... 的相關結果
IFRS 17, an International Financial Reporting Standard that was ... A summary of the disclosure requirements from the May 2017 IFRS 17 ... ... <看更多>
ifrs 17 summary 在 IFRS 17 a simple overview - LinkedIn 的相關結果
IFRS 17 aims to achieve transparency in accounting for insurance contracts. The standard will breakdown insurance income to constituent ... ... <看更多>
ifrs 17 summary 在 The impact of IFRS 17 - Swiss Re 的相關結果
1. Brief recap of IFRS 17. 2. How is IFRS 17 impacting various stakeholders? 3. What are the implementation challenges for Asian Insurers? ... <看更多>
ifrs 17 summary 在 IFRS 17 Expert (@ifrs17) / Twitter 的相關結果
The IASB issued IFRS 17 for insurance contracts. ... Summary of September IFRS 17 TRG is now available from IASB Staff. Quote Tweet. ... <看更多>
ifrs 17 summary 在 Case study: Applicability of IFRS 17 - CPDbox 的相關結果
IFRS 17 defines an insurance contract as “a contract under which one party (the insurer) accepts significant insurance risk from another party (the policyholder) ... ... <看更多>
ifrs 17 summary 在 IFRS 17: A Synopsis - MOORE 的相關結果
In May 2017, the International Financial Reporting Standard (IFRS) 17 on Insurance Contracts was released with an effective date of 1 January ... ... <看更多>
ifrs 17 summary 在 The 5 Ws and H of IFRS 17 (Part 1) | FRG 的相關結果
International Financial Reporting Standards (IFRS) 17 Insurance Contracts, issued in 2017, represents a major overhaul on financial ... ... <看更多>
ifrs 17 summary 在 Amendments to IFRS 17 The Project Summary provides an ... 的相關結果
IFRS 17 replaces an interim Standard—IFRS 4 Insurance Contracts—from annual reporting periods beginning on or after 1 January 2023. The Project Summary ... ... <看更多>
ifrs 17 summary 在 IFRS 17 Finance Transformation - Convista Consulting Asia 的相關結果
Overview. IFRS 17 InsuranceContracts establishes the principle for the recognition, measurement, presentation, and disclosure of insurance contracts within ... ... <看更多>
ifrs 17 summary 在 Ifrs 17 Factsheet | PDF - Scribd 的相關結果
Effects Analysis on IFRS 17describes the likely costs and benefits of IFRS 17. Project Summary of IFRS 17provides an overview of the project to develop IFRS ... ... <看更多>
ifrs 17 summary 在 ifrs 17 最新準則介紹 的相關結果
IFRS 17 於2021 年1 月1 日以後開始之年度報導期間生效，允許提前適用。IFRS 17 應追溯適用，但若於實務上不可行則可採修正式追溯法或公允價值法。 《新準則》IFRS ... ... <看更多>
ifrs 17 summary 在 What are IFRS 17 Data Requirements? - Octopai 的相關結果
IFRS 17 (International Financial Reporting Standard 17) is an accounting standard that intends to make financial reporting on insurance ... ... <看更多>
ifrs 17 summary 在 ifrs 17 介紹 的相關結果
在IFRS 17 下保險合約負債衡量模型主要保括一般模型法(Building Block Approach；BBA)、變動收費法(Variable Fee Approach；VFA)以及保費分攤法(Premium Allocation ... ... <看更多>
ifrs 17 summary 在 Insurers Poised to Accelerate Growth in 2022 - WSJ 的相關結果
Implementation of IFRS 17, due to go into effect in January 2023, could cost global insurers between $15 billion and $20 billion when all is ... ... <看更多>
ifrs 17 summary 在 Accounting Standards - ClearTax 的相關結果
AS 17 Segment Reporting, Yes, No, No ... to ensure full transparency, India is moving towards convergence of Accounting standards with IFRS. ... <看更多>
ifrs 17 summary 在 Home | The Institute of Internal Auditors | The IIA 的相關結果
2022's theme “Winds of Change. Wave of Impact.” Sponsored Advertisement. Discover our latest updates + new releases. Jan 17. January 17, 2022 CAE Bulletin. ... <看更多>
ifrs 17 summary 在 Investor Relations - Apple 的相關結果
Newsroom · Apple Reports First Quarter Results · Apple spotlights Black voices during Black History Month · Share your best iPhone macro photos for Apple's Shot on ... ... <看更多>
ifrs 17 summary 在 ESG reporting: A summary of preparers' perspectives | Article 的相關結果
By Maria L. MurphyWed, Jan 26, 2022 8:17 AM. No comments. Save article ... the International Financial Reporting Standards (IFRS) Foundation on Nov. ... <看更多>
ifrs 17 summary 在 Now tha 的相關結果
An overview of IFRS 3 summarises the main aspects of accounting for ... 14 – 15 Application of the Purchase Method 16 Identifying the acquirer 17 – 23 How ... ... <看更多>
ifrs 17 summary 在 pwc tax accounting guide pdf. The guide provides an overview ... 的相關結果
PwC's IFRS Manual of accounting is thorough and translates often complex ... Smith National Asset Management Assurance Leader PwC Tax considerations 35 17. ... <看更多>
ifrs 17 summary 在 Fitch Assigns ICG's Senior Unsecured Bond Final 'BBB' Rating 的相關結果
SUMMARY OF FINANCIAL ADJUSTMENTS. ICG is required under IFRS 10 to consolidate 16 credit funds and CLOs, ... 17 December 2021 ... ... <看更多>
ifrs 17 summary 在 市場開休市日期 - 台灣證券交易所 的相關結果
名稱 日期 星期
中華民國開國紀念日 12月31日(110年); 1月1日(111年) 五六
國曆新年開始交易日 1月3日 一
農曆春節前最後交易日 1月26日 三 ... <看更多>
ifrs 17 summary 在 ey vs pwc audit. They've made some acquisitions in their ... 的相關結果
... Deloitte and PwC. more Auditor's Report Impacts of IFRS 17 insurance contracts accounting - EY Page 2/4 ... A summary of the key cases is listed below. ... <看更多>
ifrs 17 summary 在 Competitions - Kaggle 的相關結果
Competitions. Grow your data science skills by competing in our exciting competitions. Find help in the documentation or learn about Community competitions. ... <看更多>
ifrs 17 summary 在 cs32 project 1. com. 0. Here's How You Can Enjoy Your Time ... 的相關結果
Summary source:deploy command not working properly for Metadata Component ... value –Developed by the IASB for IFRS 17 and uses a three building block ... ... <看更多>
ifrs 17 summary 在 Key Considerations for the 2022 Annual Reporting Season 的相關結果
For a summary of recent SEC comments, see our prior client alert, ... Non-GAAP/non-IFRS financial measures remained the most frequent topic ... ... <看更多>
ifrs 17 summary 在 $64. 22 open jobs in Kuala Lumpur for Corporate 的相關結果
Initial application of IFRS 17 and IFRS 9 - Comparative Information. ... Level Associate Job Description Summary A career in our Assurance ... ... <看更多>
ifrs 17 summary 在 The Economics of Disclosure and Financial Reporting ... 的相關結果
economics, International accounting, Disclosure, IFRS, Political economy, Cost-benefit ... 17. 3. Empirical Evidence from Disclosure Studies. ... <看更多>
ifrs 17 summary 在 Equity Definition - Investopedia 的相關結果
17 of 51 · Accrual Accounting vs. Cash Basis Accounting: What's the Difference? ... International Financial Reporting Standards (IFRS). 21 of 51 · IFRS vs. ... <看更多>
ifrs 17 summary 在 'Spider-Man' propels Sony to forecast-smashing Q3 profit 的相關結果
Summary. Q3 profit Y465.2 bln vs analyst estimates of Y351.6 bln ... sensors and financial services - switched to IFRS accounting standards ... ... <看更多>
ifrs 17 summary 在 Mercedes-Benz Group AG at a Glance 的相關結果
Overview · Climate · Resources · Cities · Safety · Data ... Phone: +49 7 11 17-0 ... IFRS accounting (from 2007 onwards); earnings reported quarterly. ... <看更多>
ifrs 17 summary 在 My IFRS 17 digestion. 最近稍微研究了IFRS… - 李照聖 的相關結果
在念IFRS 17前，我念了一篇關於IFRS 9對於保險業影響的文章[1]，裡面談到了IFRS 9的適用與IFRS 4鎖定利率的負債，可能產生的會計配比不當(Accounting ... ... <看更多>
ifrs 17 summary 在 January – December 2021 The fourth quarter of 2021 的相關結果
Total expenses increased by 17 per cent to EUR 32.5 M (27.8). • Net impairment losses on financial assets (including recoveries) totalled ... ... <看更多>
ifrs 17 summary 在 Comparing financial ratios between years. When ... - Tata OK 的相關結果
The difference between US GAAP vs IFRS may look simple but they are enough to ... LIMITATION OF THE STUDY Summary Financial Information 8 Key Ratios 8 ... ... <看更多>
ifrs 17 summary 在 Audit and Risk Assurance Committee minutes: 22 January 2020 的相關結果
IFRS 16. The Committee noted an update on the requirements of International ... A summary of the fraud, bribery and corruption risks, ... ... <看更多>
ifrs 17 summary 在 International GAAP 2020 - 第 4707 頁 - Google 圖書結果 的相關結果
7 Summary of the Transition Resource Group for IFRS 17 Insurance Contracts meeting held on 26-27September 2018, IASB, September 2018, pp.9-10. ... <看更多>
ifrs 17 summary 在 International GAAP 2021 - 第 4942 頁 - Google 圖書結果 的相關結果
5 Summary of the Transition Resource Group for IFRS 17 Insurance Contracts meeting held on 26-27 September 2018, IASB, September 2018, pp.9-10. ... <看更多>
ifrs 17 summary 在 index lease. After three week I finally received my Lease and ... 的相關結果
17 monthly double net lease rent. ... IFRS also requires a lessee to reassess variable lease payments that ... Summary of cost of living in Gothenburg. ... <看更多>
ifrs 17 summary 在 Insurance Contacts Technical summary of IFRS 17 - Deloitte 的相關結果
Technical summary of IFRS 17. Objective. IFRS 17 Insurance contracts establishes the principles for the recognition, measurement,. ... <看更多>