IASB June 2009
18 June 2009
The Board continued its discussion of candidate measurement approaches for insurance contracts.
IASB May 2009
21 May 2009
The Board continued its discussion of how an insurer should measure its insurance contracts and decided tentatively:
IASB April 2009
22 April 2009
The Board discussed the following aspects of a measurement approach for insurance contracts:
IASB March 2009
19 March 2009
The Board discussed the cash flows that would be included in a measurement of insurance liabilities. The aim of the session was educational and no decisions were made.
IASB February 2009
18 February 2009
The Board discussed the following key aspects of the measurement approaches identified by the staff as viable candidates for insurance contracts:
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’).