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2013 Investor Perspectives

2013 Investor Perspectives

 The long and winding road: the IASB's project on insurance contracts

6 September 2013


Patrick Finnegan, IASBPatrick Finnegan, a member of the IASB, provides his perspectives on the IASB’s proposals for the accounting for insurance contracts.

On 20 June 2013, the IASB published a revised set of proposals dealing with the accounting for insurance contracts (the ‘revised Exposure Draft’). It will be important to all entities and investors to make sure that they understand the scope of the new proposals, because they may apply to entities that do not consider themselves insurance companies. In addition, investors will want to pay close attention to the way in which the proposed changes will affect reported patterns of profit or loss and the presentation of insurance contract revenue and expenses.

Read the full article: The long and winding road: the IASB's project on insurance contracts.


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