Special Global Edition — ED 5, Insurance Contracts
Published on:
Jul 31, 2003
On 31 July 2003, the IASB issued ED 5, Insurance Contracts, setting out the Board’s proposals in Phase I of a two-part project. ED 5 provides guidance on applying existing IFRS to accounting insurance contracts and
requires additional disclosures. This publication summarises the proposals in ED 5.
