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Insurance Accounting Newsletter — Issue 23, December 2011

Published on: Dec 21, 2011

This edition is titled Refining divergent positions and a gleam of hope from IFRS 9 planned revisions.

The IASB and the FASB continue to remain divided on the fundamental issues of accounting for the uncertainty surrounding insurance risk and the associated emergence of profit from in-force business. However, in November the IASB unanimously agreed to consider targeted improvements for IFRS 9 Financial Instruments.

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