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IFRS

This page contains relevant information on the IFRS phase 2 project on Insurance Contracts.

application/pdf icoonED Insurance Contracts (2010)
application/pdf icoonED Insurance Contracts: Basis for Conclusions (2010)
application/msword icooncontents_ed_measurement.doc
application/pdf icoonED Insurance Contracts: Snapshot (2010)
application/pdf icoonRevenue From Contracts With Customers: ED (2010)
application/pdf icoonRevenue From Contracts With Customers: BC (2010)
application/pdf icoonDiscussion Paper (2007)
application/pdf icoonDiscussion Paper: Appendices (2007)
application/pdf icoonIFRS 4 Insurance contracts phase1 (2005)
application/pdf icoonIFRS 4 Insurance contracts: implementation guidance (2005)
application/pdf icoonobserver note 2010_06 transition
application/pdf icoonobserver note 2010_06 risk adjustment techniques
application/pdf icoonobserver note 2010_06 participating investment contracts
application/pdf icoonobserver note 2010_06 business combinations and portfolio transfers
application/pdf icoonobserver note 2010_06 reinsurance
application/pdf icoonobserver note 2010_06 presentation
application/pdf icoonobserver note 2010_06 presentation examples
application/pdf icoonobserver note 2010_06 follow-up on unbundling part2
application/pdf icoonobserver note 2010_06 acquisition costs
application/pdf icoonobserver note 2010_05 unbundling example
application/pdf icoonobserver note 2010_05 composite margin
application/pdf icoonobserver note 2010_05 disclosures
application/pdf icoonobserver note 2010_05 follow-up on unbundling
application/pdf icoonobserver note 2010_05 level of measurement
application/pdf icoonobserver note 2010_05 risk adjustments vs composite margin
application/pdf icoonobserver note 2010_05 scope for financial guarantees
application/pdf icoonobserver note 2010_04 unbundling alternative option
application/pdf icoonobserver note 2010_04 discounting
application/pdf icoonobserver note 2010_04 recognition
application/pdf icoonobserver note 2010_04 risk adjustment
application/pdf icoonobserver note 2010_04 contract boundaries
application/pdf icoonobserver note 2010_04 composite margin
application/pdf icoonobserver note 2010_02 variable and unit linked contracts - separate accounts
application/pdf icoonobserver note 2010_02 unbundling
application/pdf icoonobserver note 2010_02 targeted field test results
application/pdf icoonobserver note 2010_02 reinsurance
application/pdf icoonobserver note 2010_02 presentation of the performance statement
application/pdf icoonobserver note 2010_01 residual margin
application/pdf icoonobserver note 2010_01 policyholder behavior
application/pdf icoonobserver note 2009_12 margins
application/pdf icoonobserver note 2009_11 recognition of an insurance contract
application/pdf icoonobserver note 2009_11 derecognition of an insurance contract
application/pdf icoonobserver note 2009_11 participating contracts
application/pdf icoonobserver note 2009_11 participating contracts appendix
application/pdf icoonobserver note 2009_10 unbundling
application/pdf icoonobserver note 2009_10 resolution of significant tentative decisions
application/pdf icoonobserver note 2009_10 presentation of the performance statement
application/pdf icoonobserver note 2009_10 deposit floor for insurance contracts
application/pdf icoonobserver note 2009_09 subsequent release of residual and composite margins
application/pdf icoonobserver note 2009_09 measurement approach
application/pdf icoonobserver note 2009_candidate measurement approaches
application/pdf icoonobserver note 2009_candidate measurement approaches: tabular comparison
application/pdf icoonobserver note 2009_07 measurement objective
application/pdf icoonobserver note 2009_07 measurement approach
application/pdf icoonobserver note 2009_07 acquisition costs
application/pdf icoonobserver note 2009_07 unearned premium model
application/pdf icoonobserver note 2009_06 proposal for field testing
application/pdf icoonobserver note 2009_06 presentation and disclosures
application/pdf icoonobserver note 2009_06 measurement approach
application/pdf icoonobserver note 2009_06 measurement approaches overview
application/pdf icoonobserver note 2009_06 key measurement issues
application/pdf icoonobserver note 2009_06 IAS37 model for insurance contracts
application/pdf icoonobserver note 2009_06 current exit price
application/pdf icoonobserver note 2009_06 acquisition costs