IASB podcast on insurance contracts

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23 Oct, 2012

The IASB has made available a podcast on the current state of debate in the IASB/FASB joint project on insurance contracts. The podcast, by Darrel Scott (IASB member) and Andrea Pryde (Technical Principal) report on developments in the project following the October 2012 joint IASB/FASB meeting.

This podcast focuses on the presentation of premiums and claims in the statement of comprehensive income (the ‘earned premium approach’), participating contracts, transitional requirements and time value of money in premium allocation approach.

To listen to the podcast, please click here (mp3, 14.3 MB, link to IASB website).

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