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Additional notes from the December IASB meeting

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16 Dec 2011

The IASB's regular monthly meeting is being held on 13-16 December 2011 in London, part of it a joint meeting with the FASB. We have posted additional Deloitte observer notes from the sessions on financial instrument impairment and insurance contracts

Click through for direct access to the notes:

Wednesday, 14 December 2011 (earlier sessions)

Thursday, 15 December 2011

  • Insurance contracts (IASB-FASB)
    • Policyholder participation
    • Measurement of options and guarantees embedded in insurance contracts
    • Cash flows that existing contracts require to be paid to future policyholders
    • Discounting of insurance liabilities for incurred claims

Notes from the further sessions will be posted as they become available.

Click here to go to the preliminary and unofficial notes taken by Deloitte observers for the entire meeting.

Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.