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Insurance Accounting Newsletter — Issue 9, November 2009

Published on: 27 Nov 2009

This edition is titled Welcomed convergence?

Both the International Accounting Standards Board (IASB) and the American Financial Accounting Standards Board (FASB) have been very busy over the last two months. The October joint meeting of the two Boards in the United States produced a renewed drive towards a convergent IFRS and US GAAP accounting models for insurance contracts. The November joint meeting dealt with one agenda item only, albeit with a new difference emerging between the two Boards. This month’s newsletter presents our own understanding of the recent discussions bringing to you our view on the highlights and outcomes of the meetings.

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