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Saturday 25 October 2014

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Insurance Working Group

Meetings diary


 Insurance Working Group meeting

 

Date: Monday 25 June and Tuesday 26 June 2012

Location: London, UNITED KINGDOM

Webcast

Click on the links below to listen: 

Date Session Listen
Monday 25 June Session 1

Session 2

Session 3

Session 4
 
 
 
 
Tuesday 26 June Session 1

Session 2
 
 

Agenda papers

The following agenda papers were discussed, to access, click on the titles below.

Agenda paper Title    
1 Agenda paper 1: Overview of papers for this meeting [PDF]
2 Agenda paper 2: Insurance Contracts: Reporting back on the definition of an insurance contract and the scope of the insurance contracts standard [PDF]
3 Agenda paper 3: Insurance Contracts: Reporting back on the premium-allocation approach decisions [PDF]
4 Agenda paper 4: Insurance Contracts: Reporting back on the accounting for non-insurance components in an insurance contract [PDF]
5 Agenda paper 5: Insurance Contracts: Reporting back on the use of OCI to present the effects of discount rate changes [PDF]
6 Agenda paper 6: Progress on the IASB’s financial instruments project [PDF]
7 Agenda paper 7: Insurance Contracts: Estimating the residual margin on transition [PDF]
8 Agenda paper 8: IASB work plan (for information) [PDF]
Agenda paper 8A: Insurance Contracts: IASB Update June 2012 (for information) [PDF]
9 Agenda paper 9: Taking stock: Progress towards an IFRS on insurance contracts (for information) [PDF]
10 Agenda paper 10: Insurance Contracts: Presentation in the statement of comprehensive income
Agenda paper 10A: Insurance Contracts: Presenting ‘earned premiums’ in the statement of comprehensive income
Agenda paper 10B: ‘Earned premiums’ A volume measure for the statement of comprehensive income (Slide deck introduction to papers 10 and 10A)
 [Zip file]
11 Agenda paper 11: Insurance Contracts: Adjusting the residual margin for changes in estimates [PDF]