An
overview of the IASB´s tentative decisions on the general model that
would apply to insurance contracts without participation features, and
the IASB´s reasons for reaching those decisions, is now available.
Access the document Insurance Contracts without Participation Features.
In addition, the following information has been updated on the Insurance Contracts project page:
- Project Update - Updated overview of the
Insurance Contracts project summarising the progress on the project,
including tentative decisions to date. View the Insurance Contracts: Project Overview.
- Due process overview – describes the key due
process steps undertaken to date by the IASB in developing its proposals
for a global Standard on insurance contracts. View the Due Process Overview.
- Due process steps – shows how the IASB has complied to date, since publication of the 2013 Exposure Draft Insurance Contracts,
with the due process steps required to finalise the Standard on
insurance contracts in accordance with the Due Process Handbook.
View the Due Process steps.