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Heads Up: IASB Issues Exposure Draft on Insurance Contracts

Volume 17, Issue 28


The attached issue of Heads Up discusses the exposure draft (ED) Insurance Contracts, recently issued by the IASB. The ED represents an important milestone to fundamentally revise IFRS 4, Insurance Contracts, and proposes a consistent standard for all insurance and reinsurance contracts, both life and non-life. The IASB ED, if finalized, would significantly change the measurement, presentation, and disclosure requirements with respect to accounting for insurance contracts under IFRSs. The FASB is expected to issue a discussion paper to seek views of U.S. constituents on the proposed IFRS model in September 2010.

Read more in the file attached below or visit the Heads Up Archive for past issues.

Heads Up and other information on accounting and financial disclosure also can be found in the Technical Library: The Deloitte Accounting Research Tool. Technical Library, a subscription-based research tool, includes material from the Financial Accounting Standards Board (FASB), Emerging Issues Task Force (EITF), AICPA, Securities and Exchange Commission (SEC) and International Accounting Standards Board (IASB), in addition to our own accounting manual and interpretive accounting guidance. Updated every business day, the Technical Library has an intuitive design and navigation system. Powerful search features enable users to locate information quickly, at any time and from any computer.

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