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Insurance Accounting Newsletters

Related Publications

  • Insurance Accounting Newsletter — Issue 24, March 2012

    Mar 05, 2012

    The IASB and the FASB have had one joint meeting and each has held a few education sessions. Several core issues such as, the unit of account and consideration of risk diversification, discounting of claims liability, onerous contracts and issues relating to participating contracts have been discussed and progress has been made on most of them.

  • Insurance Accounting Newsletter — Issue 23, December 2011

    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'.