IASB October 2008
15 October 2008
The Board discussed measurement approaches that are possible candidates to be applied to insurance liabilities.
IASB September 2008
18 September 2008
The discussion paper (DP) Preliminary Views on Insurance Contracts proposed three building blocks for use in measuring insurance liabilities.
IASB February 2008
19 February 2008
The staff presented:
a high-level overview of responses to the discussion paper Preliminary Views on Insurance Contracts.
an overview of two issues identified in many of the responses:
IASB January 2008
23 January 2008
The discussion paper Preliminary Views on Insurance Contracts proposed three building blocks for use in measuring insurance liabilities.
IASB November 2007
13 November 2007
The Board’s discussion paper Preliminary Views on Insurance Contracts states that the project on insurance contracts will address accounting by policyholders for their rights under insurance contracts (‘policyholder accounting’).
IASB February 2007
21 February 2007
The Board discussed whether an insurer should unbundle the deposit component of an insurance contract, and reached the following tentative conclusions
IASB January 2007
25 January 2007
The Board continued its discussion of participating contracts. The Board tentatively decided that policyholder participation creates a liability if the insurer has a legal or constructive obligation to pay policyholder dividends.
IASB October 2006
16 October 2006
The Board reviewed its tentative conclusions on insurance contracts in the light of the education session led in September by representatives of the CFO Forum, the Group of North American Insurance Enterprises and four major Japanese life insurers.
IASB September 2006
18 September 2006
The summary of the project discussions at the September Meeting.
IASB July 2006
18 July 2006
The Board discussed the presentation of premiums, and unit-linked and index-linked contracts.