Insurance Accounting Newsletter — Issue 26, August 2012

Published on: 05 Sep, 2012

This edition is titled The 'OCI solution' is in and convergence is increasingly out.

The IASB and US Financial Accounting Standards Board (FASB) have delivered the key components of a so called 'OCI solution' that would keep current value measures on the balance sheet of insurers and uses equity (via the OCI) to recognise interest rate short term fluctuations.

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