• Industrie: Assurance & Protection sociale, Assurance
  • Type: Etude et sondage
  • Date: 09/06/2011

The New World for Insurance : Business perspectives on Phase II 

Etude menée auprès des principaux groupes d’assurance mondiaux sur les changements que la norme IFRS 4 phase II pourrait entrainer.
The New World for Insurance : Business perspectives on Phase II
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In the second half of 2010, the IASB released its Exposure Draft Insurance Contracts and the FASB issued a separate Discussion Paper containing its preliminary views on the proposals, which collectively marked the next phase to a global insurance accounting standard, which we refer to as ’Phase II’.

Insurers, analysts, investors and rating agencies have long been calling for greater global harmonisation of accounting rules for insurance companies. Although applying a uniform approach to accounting for insurance contracts will be challenging, the potential benefits are significant.


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