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Directory Results for Session 62 Panel Discussion. When compared to 10 developed countries, the US ranks last in overall health care perance, highlighted by per capita spending that is 50% greater than the next country and last place rankings in efficiency, equity, an to Session 64PD. The profit emergence of insurance contracts will be affected with the implementation of IFRS 17. During this session, presenters will compare and contrast sources of earnings between IFRS 17 and current U.S. GAAP for a selected sample o