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Insurance notes from the March IASB meeting

24 Mar 2012

The IASB held its regular monthly meeting on 20-21 March 2012 in London, part of it a joint meeting with the FASB. We have posted Deloitte observer notes from the insurance sessions held on Tuesday and Wednesday.

Click through for direct access to the notes:

Tuesday, 20 March 2012 (earlier sessions)

  • Insurance contracts (IASB)
    • Education session — Potential use of other comprehensive income (OCI) for presenting certain changes in an insurance liability
    • Loss recognition test

Wednesday, 21 March 2012 (earlier sessions)

  • Insurance contracts (IASB-FASB)
    • Separation of investment components from insurance contracts
    • Unit of account

You can also access the preliminary and unofficial notes taken by Deloitte observers for the entire meeting.