Financial Accounting Standards Board, Merritt 7 Corporate Park—Building 401, Norwalk, Connecticut 06856-5116 USA
21 - 24 May 2012
AGENDA ITEM
Papers
- Cover sheet
- AP10: Cover memo
- AP10A: Disclosure about information relating to periods earlier than the required preceding period
- AP10B: Disclosures on the quantitative effects of a required change in accounting policy
- AP10C: Disclosures on the quantitative effects of a voluntary change in accounting policy
- AP10D: Disclosure requirement in advance about forthcoming IFRS Standards
Papers
Papers
- Cover sheet
- AP2: Cover note—Background information and progress report
- AP2B: Acquisition costs—The story so far
- AP2C: Acquisition costs in the building block approach
- AP2D: Acquisition costs in the premium allocation approach
- AP2E: Unbundling distinct investment components
- AP2F: Separation of Components from an insurance contract—Summary of tentative decisions
- AP2G: Summary of questions and staff recommendations for using OCI for insurance contracts
- AP2H: Background on the use of other comprehensive income
- AP2I: The use of other comprehensive income (OCI) for presenting the effect on the insurance contract liability arising from changes in specified assumptions
- AP2J: The mechanics of using OCI to present specified changes in the insurance contract liability
- AP2K: Loss recognition test
- AP2L: Examples to illustrate the use of other comprehensive income (OCI) for presenting specified changes in the insurance liability
- AP2M: Additional background on the use of OCI
- AP14: Cover note for IASB sessions
- AP14A: Use of OCI—Overview
- AP14B: Use of OCI—Interaction with Financial Instruments Classification and Measurement project (FI C&M)
- AP14C: Should the IASB change its tentative decisions on the risk adjustment and residual margin?