Global Standards for the world economy

Thursday 22 October 2020

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Insurance Contracts

The forthcoming insurance contracts Standard–Webinar Series

In January 2016, the International Accounting Standards Board (the Board) completed its planned technical decisions for the forthcoming insurance contracts Standard.

In this weekly series of webinars, Darrel Scott, member of the Board, provides an overview of the forthcoming Standard.

Following the November 2016 meeting of the Board some of the tentative decisions discussed in the webinars below have been amended. For more information please consult the November 2016 Update.

Webinar Series


# Title Date live Slides
1. The need for change and the history of the project (12:44 mins) 1 April 2016
2. What is an insurance contract? (08:03 mins) 8 April 2016
3. Initial measurement of insurance contracts (18:42 mins) 15 April 2016
4. Subsequent measurement of insurance contracts (12:48 mins) 22 April 2016
5. Modifications to the general model: variable fee contracts (17:29 mins) 29 April 2016
6. Other modifications to the general model (10:07 mins) 6 May 2016
7. Presentation and disclosure (09:55 mins) 13 May 2016
8. Applying the Standard for the first time (15:04 mins) 20 May 2016
Update on the Insurance Contracts Standard's April
and May webinars
(19:29 mins)

Additional material:
1. Why change insurance contracts accounting?
2. Extracts from external review draft of IFRS 17

10 January 2017  

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