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June 2014 IASB meeting notes — Part 1

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19 Jun 2014

The IASB's meeting is being held on 17–19 June 2014, some of it a joint meeting with the FASB. We have posted Deloitte observer notes from the IASB session on insurance contracts.

Click through for direct access to the notes:

Tuesday, 17 June 2014

  • Insurance contracts
    • Determining discount rates when there is lack of observable data
    • Asymmetrical treatment of gains from reinsurance contracts
    • Level of aggregation
    • The identification of underlying items

You can also access the preliminary and unofficial notes taken by Deloitte observers for the entire meeting. Notes from the remaining sessions will be posted in due course.

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