Insurance Contracts Notes from the May IASB Meeting
We have published Deloitte observer notes from the insurance sessions of the May IASB meeting. The discussions, many jointly with the FASB, spanned twelve hours over the course of three days and covered unbundling, whether to abandon the risk adjustment, the use of other comprehensive income and acquisition costs.
Click through for direct access to the notes:
Tuesday, 22 May 2012
o Insurance contracts (IASB-FASB)
o Unbundling
o Insurance contracts (IASB only)
o Discussion on whether to abandon the risk adjustment
Wednesday, 23 May 2012
o Insurance contracts (IASB only)
o Education session on the use of other comprehensive income
Thursday, 24 May 2012
o Insurance contracts (IASB-FASB)
o Use of other comprehensive income
o Acquisition costs
Meeting notes from the remaining sessions will be posted soon.
You can also access the preliminary and unofficial notes taken by Deloitte observers for the entire meeting.