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Special Global Edition — ED 5, Insurance Contracts

Published on: 30 Jul 2003


On 31 July 2003, the IASB issued ED 5, Insurance Contracts, setting out the Board’s proposals in Phase I of a two-part project. ED 5 provides guidance on applying existing IFRS to accounting insurance contracts and
requires additional disclosures. This publication summarises the proposals in ED 5.

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