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Wednesday 20 August 2014

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Exposure Draft [June 2013]


Web presentations on revised Exposure Draft Insurance Contracts


30 August 2013—Web presentation on the presentation of items in other comprehensive income (OCI) and Stephen Cooper’s alternative view

 

The IASB staff have uploaded a web presentation on the presentation of items in other comprehensive income (OCI) that were included in the recently issued Exposure Draft Insurance Contracts. This session includes a presentation by Stephen Cooper on his alternative view.

You can watch the presentation here (the session is approximately 50min):

 

Overview of proposals 13 min (slides 1 – 7) Part 1
Alternative view of Stephen Cooper 22 min (slides 8 – 28) Part 2
Implementing the proposals and frequently asked questions 14 min (slides 29 – 39) Part 3
Slides  

21 August 2013—Web presentation on transition proposals

 

The IASB staff have uploaded a web presentation on the transition proposals that were included in the recently issued Exposure Draft Insurance Contracts.

You can watch the presentation here (the session is approximately 18min):

 

MP4
Slides [PDF]

 

31 July 2013—Web presentation on the proposals for unlocking the contractual service margin

 

The IASB staff have recorded a web presentation discussing the proposals in the recently issued Exposure Draft Insurance Contracts relating to the unlocking the contractual service margin.

You can watch the presentation here (the session is approximately 18min):

 

MP4
Slides [PDF]

 

19 July 2013—Web presentation on contracts linked to underlying items proposals

 

On 19 July IASB staff gave a live web presentation on the contracts that require the entity to hold underlying items and specify a link to returns on those underlying items proposals included in the recently issued Exposure Draft Insurance Contracts, including a question and answer session.

You can watch the presentation here (the session is approximately 1h20min):

 

FLV Version
MP4 Version
Slides [PDF]

 

15 July 2013—Discussing the revenue proposals of the revised ED Insurance Contracts

 

On 15 July 2013, IASB staff hosted live web presentations on the insurance contract revenue proposals included in the recently issued Exposure Draft Insurance Contracts, including a question and answer session.

You can watch the presentation here (the session is approximately 60min):

 

FLV Version
MP4 Version
Slides [PDF]

There were two sessions for this webcast for the convenience of people in different time zones. The afternoon webcast covered the same material as the morning one. However, due to technical difficulties, the sound quality was poorer in the afternoon. We have made available a recording of the morning webcast only.

 

25 June 2013—Introduction to the revised ED Insurance Contracts

 

On 25 June 2013 IASB staff hosted live web presentations to introduce the recently issued revised Exposure Draft Insurance Contracts, including a question and answer session.  The presenters were Patrick Finnegan, IASB member, and Andrea Pryde, IASB staff.

 

You can watch the presentation here (the session is approximately 30min)

 

FLV Version - AM Session
WMV Version - AM Session
 FLV Version - PM Session
 WMV Version - PM Session
 Slides [PDF]