Global

Details

  • Service: Audit, IFRS
  • Type: Business and industry issue
  • Date: 6/21/2013

Insurance contracts (2013/11) 

This In the Headlines looks at the IASB's targeted re-exposure draft on insurance contracts, issued in June 2013, marking a major step forward towards implementing a common insurance reporting framework across much of the world.

 

image cover
Download Now
PDF files require Adobe Reader to view

The proposals introduce a revised current value measurement model and a new presentation approach. They apply to all insurance contracts, including certain financial guarantees, rather than insurance entities, and to investment contracts with a discretionary participation feature (DPF) issued by insurance companies.

 

Related link:

 

    To receive alerts of In the Headlines, please register to the site.

© 2014 KPMG IFRG Limited is a UK company, limited by guarantee. All rights reserved. KPMG IFRG Limited, registered in England No 5253019. Registered office: 8 Salisbury Square, London, EC4Y 8BB

IFRS Publications and news - IFRS publications and news – To receive information on the latest IFRS issues including GAAP comparisons, line of business, illustrative financial statements, comment letters and latest developments on Leases, Revenue and Financial Instruments 

Share this

Share this