Discussion Paper and comment letters—Preliminary Views on Insurance Contracts


The International Accounting Standards Board (IASB) has launched on 3 May 2007 a public consultation on accounting for insurance contracts by publishing its preliminary views in a discussion paper.

This announcement is the latest stage of a consultation which began in 2004 when the IASB set up an Insurance Working Group of senior representatives of the insurance industry and other interested parties. The public consultation will last for a period of six months and will aid the IASB in developing firm proposals for an exposure draft to be published towards the end of 2009, with a view to publish a final standard in 2011.

The Discussion Paper was open for comment until 16 November 2007.


Comment letters are public and all comment letters received on the due process document can be accessed below.

If you have trouble finding a specific comment letter, please contact us.

Access individual comment letters in the table below or download all letters as zip file.

ID Submitter

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