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Insurance notes from the March IASB meeting

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Mar 24, 2012

The IASB held its regular monthly meeting on March 20 and 21, 2012, in London; part of it was a joint meeting with the FASB. Deloitte observer notes are posted from the insurance sessions held on Tuesday and Wednesday.

Click through for direct access to the notes:

Tuesday, March 20, 2012 (earlier sessions)

  • Insurance contracts (IASB)
    • Education session — Potential use of other comprehensive income (OCI) for presenting certain changes in an insurance liability.
    • Loss recognition test.

Wednesday, March 21, 2012 (earlier sessions)

  • Insurance contracts (IASB-FASB)
    • Separation of investment components from insurance contracts.
    • Unit of account.

You can also access the preliminary and unofficial notes taken by Deloitte observers for the entire meeting.

Correction list for hyphenation

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