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Date recorded:

  • IASB briefly addressed -- and accepted -- the Steering Committee proposal to carry out field visits with insurance companies in 2001 to discuss practical issues on the basis of the current proposals in the Draft Statement of Principles, particularly the measurement of insurance contracts at entity-specific or fair value.
  • The aim is to cover companies in as many as possible of the liaison countries plus, most likely, several additional countries.
  • The Steering Committee has also proposed that IASB also should carry out a more comprehensive field test of the proposals in 2002.

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