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IASB podcast on insurance contracts

  • Podcast — dark green Image

Oct 23, 2012

The IASB has made available a podcast on the current state of debate in the IASB/FASB joint project on insurance contracts. The podcast, by Darrel Scott (IASB member) and Andrea Pryde (Technical Principal), reports on developments in the project as a result of the October 2012 joint IASB/FASB meeting.

This podcast focuses on the presentation of premiums and claims in the statement of comprehensive income (the "earned premium approach"), participating contracts, transitional requirements, and the time value of money in the premium allocation approach.

To listen to the podcast, please click here (mp3, 14.3 MB; link to the IASB's Web site).

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