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Deloitte IFRS podcast — IASB’s and FASB’s proposed reforms to classification and measurement of financial instruments

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Amendments to IFRS 17 'Insurance Contracts'
Jan 23, 2019 01:00 PM
This meeting considered the following issues: (1) insurance acquisition cash flows for renewals outside the contract boundary; (2) reinsurance contracts held—onerous underlying insurance contracts; (3) reinsurance contracts held—underlying insurance contracts with direct participation features; and (4) recognition of the contractual service margin in profit or loss in the general model.
Insurance contracts
May 20, 2015 11:00 AM
The Board discussed the application of variable fee approach, proposed accounting for indirect participation contracts, and the interaction between IFRS 9 and the insurance contracts project.
Rate-regulated activities
Jul 24, 2014 03:30 PM
The Board discussed whether to begin the ballot process for an exposure draft on rate-regulated activities.
Investor outreach strategy
Feb 25, 2014 02:00 PM
Barbara Davidson outlined the activities that the IASB has been undertaking to engage across the investor community.
IASB activities update
Feb 24, 2014 10:30 AM
IASB Chairman Hans Hoogervorst and others from the IASB provided an update on recent IASB activities.
Financial instruments: Limited amendments to IFRS 9 (classification and measurement)
Feb 21, 2014 02:15 PM
The Board discussed the recent FASB decision to diverge from the classification model with the IASB and reviewed the due process requirements in order to proceed with the balloting process.
Financial instruments – Limited amendments to IFRS 9 (classification and measurement)
Jan 22, 2014 09:00 AM
The IASB discussed the redeliberations of the IASB’s Exposure Draft ED/2012/4 'Classification and Measurement: Limited Amendments to IFRS 9 (Proposed amendments to IFRS 9 (2010))' (‘the Limited Amendments ED’).
Financial instruments — Limited amendments to IFRS 9
Dec 12, 2013 01:00 PM
The Board discussed a proposal to extend the applicability of the fair value option to items in the new fair value through other comprehensive income (FVOCI) measurement category.
Financial instruments — Limited amendments to IFRS 9 (classification and measurement) (IASB/FASB)
Nov 20, 2013 01:30 PM
The IASB and the FASB discussed clarifications to the business model assessment in the boards’ recent Exposure Drafts.
Financial instruments — Limited reconsideration of IFRS 9 (classification and measurement) (IASB-FASB)
Sep 18, 2013 08:00 AM
The IASB and FASB discussed (1) definition of 'principal' (2) concerns over 'de minimus' features (3) components of interest (4) the meaning of 'time value of money' (5) the impact of contingent features, including those that are not solely principal and interest (6) the nature of the contingent trigger event (7) prepayment features resulting in cash flows that are not solely principal and interest

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