Details

Service: Advisory, Accounting Advisory Services (External Financial Reporting Services)
Type: Publication series
Date: 8/10/2010

IASB publishes Exposure Draft ED/2010/8 Insurance Contracts

The ED proposes a new standard on accounting for insurance contracts, which would replace IFRS 4 Insurance Contracts. The proposals represent the first comprehensive IFRS accounting model for insurance contracts and are expected to have a significant impact on entities issuing insurance contracts. The ED does not propose an effective date for the new standard since the IASB plans an additional consultation on the effective dates of these proposals in conjunction with other proposed standards to be issued in 2011.

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© 2012 KPMG Moldova S.R.L., a Moldovan limited liability company and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative ("KPMG International"), a Swiss entity. All rights reserved.

KPMG International Cooperative (“KPMG International”) is a Swiss entity. Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG International provides no client services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm.