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IASB publishes "Investor Perspectives" article on insurance accounting

  • IASB (International Accounting Standards Board) (blue) Image

11 Apr 2018

The IASB has issued the latest issue of "Investor Perspectives." In this edition, Darrel Scott (IASB board member) discusses IFRS 17 as accounting to reflect economics.

This issue features:

  • Darrel Scott's perspective on the new information about insurers’ financial performance that will be available when IFRS 17 is applied;
  • the unit of account and why the unit of account in IFRS 17 matters to investors, and
  • illustrative examples.

For more information, see the press release and Investor Perspectives article on the IASB’s website.

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