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Article "Investor Perspectives" on insurance accounting published

  • IFRS - IASB Image

Apr 10, 2018

On April 10, 2018, the International Accounting Standards Board (the Board) issued the latest issue of "Investor Perspectives." In this edition, Darrel Scott (IASB® board member) discusses IFRS 17 as accounting to reflect economics.

This issue features:

  • Darrel Scott's perspective on the new information about insurers’ financial performance that will be available when IFRS 17 is applied;
  • the unit of account and why the unit of account in IFRS 17 matters to investors, and
  • illustrative examples.

Review the press release and article Investor Perspectives article on the Board’s website.

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