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Insurance regulators comment on IASB measurement issues

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26 Jun 2006

The International Association of Insurance Supervisors (IAIS) has published its second set of observations on Issues Arising as a Result of the IASB's Insurance Contracts Project - Phase II (PDF 164k).

The IAIS "believes that it is most desirable that the methodologies for calculating items in general purpose financial reports can be used for, or are substantially consistent with, the methodologies used for regulatory reporting purposes, with as few changes as possible to satisfy regulatory reporting requirements." The issues paper comments on measurement issues common to both general purpose financial reporting and regulatory reporting for consideration by the IASB.

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