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IAS Plus newsletter - Special Edition – Phase II of IFRS for Insurance Contracts: IASB Discussion Paper

Published on: 19 Jun 2007

On 3 May 2007, the International Accounting Standards Board (the IASB)released for comment a Discussion Paper on accounting for insurance and reinsurance contracts entitled Preliminary Views on Insurance Contracts (the DP). This is the second phase of the insurance contracts project which in 2005 introduced IFRS 4 – the International Financial Reporting Standard for Insurance Contracts.


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