IFRS in the Canadian insurance industry

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20 Sep 2009

Deloitte Canada has published Canadian Insurance Industry: A Clear Path to IFRS Conversion.

This booklet highlights the accounting considerations and other considerations that are important to the insurance industry in Canada when making the transition to IFRSs in 2011. Topics covered include:
  • Insurance contracts - product classification
  • Insurance contracts - financial statement presentation and disclosure issues
  • Insurance contracts - embedded derivatives and unbundling
  • Insurance contracts - measurement approach
  • Financial instruments


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