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Insurance Accounting Newsletter — Issue 26, August 2012

Published on: 05 Sep 2012

This edition is titled The 'OCI solution' is in and convergence is increasingly out.

The IASB and US Financial Accounting Standards Board (FASB) have delivered the key components of a so called 'OCI solution' that would keep current value measures on the balance sheet of insurers and uses equity (via the OCI) to recognise interest rate short term fluctuations.

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