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Insurance Accounting Newsletter — Issue 10, January 2010

Published on: 20 Jan 2010

This edition is titled Insurance global GAAP in the making.

Since mid December it has been a busy few weeks for both the International Accounting Standards Board (IASB) and the American Financial Accounting Standards Board (FASB).  Two key joint meetings were held, one on each side of the Christmas holiday with some very important decisions.  On 16 December 2009 and 5 January 2010 the Boards re-confirmed their commitment to convergence and worked through their measurement model differences identified at the previous October meeting agreeing on new accounting principles that remove most of the fundamental differences they had in the summer months.  This newsletter presents our understanding of the discussions held at those meetings and their outcomes.

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