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This edition is titled 'IASB redeliberations start apace: decisions on CSM unlocking, OCI solution and revenue presentation achieved in two months'.
This edition is titled 'The start of the joint deliberations process is marked by the FASB decision to set a narrower course for the US insurance accounting project'.
This edition is titled 'The last chance to influence the IASB on the new IFRS on insurance contracts — A closer look at the new proposals'.
This edition is titled 'Greater certainty on the roadmap to the new IFRSs comes with a likely end of IFRS-US GAAP convergence on insurance'.
This edition is titled 'The OCI solution is in and convergence is increasingly out'.
This edition is titled 'Convergence on insurance still at risk despite progress made in recent months'.
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.
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'.
This edition is entitled 'The post-Tweedie insurance project: an uncertain horizon'.
This edition is entitled 'Progress continues, divergence remains'.
This edition is entitled 'Project timetable extended by a few additional months'.
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