 |
The Insurance Working Group held its meeting in London on 25 and 26 June 2012. The agenda for the meeting was made available on 14 June 2012. |
Agenda for the meeting
Monday 25 June 2012
- Introductions
- Overview of papers for this meeting
- Taking stock: Progress towards an IFRS on insurance contracts (for information)
- Progress on the IASB's work plan (for information)
- Progress on the IASB's financial instruments projects
- Reporting back on previous board decisions:
- Definition of an insurance contract and the scope of the insurance contracts standards
- Premium-allocation approach
- Accounting for non-insurance components in an insurance contract
- Use of OCI to present the effects of discount rate changes
- Presentation in the statement of comprehensive income, Presentation 'earned premiums' in the statement of comprehensive income
Tuesday 26 June 2012
- Continuation of Presentation in the statement of comprehensive income, Presenting 'earned premiums' in the statement of comprehensive income
- Adjusting the residual margin for changes in estimates
- Estimating the residual margin on transition
- Next steps
|
Agenda papers from this meeting are available on the IASB's website.
