Date |
Description |
Link |
February 2016 |
Darrel Scott, IASB member, and Andrea Pryde, IASB staff, discuss the start of the balloting process for the final Standard on insurance contracts and the next steps in the project. |
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November 2015 |
Darrel Scott, IASB member, and Yulia Feygina, IASB staff, discussthe reasons behind the proposals made in the Exposure Draft and the proposals themselves, including the overlay approach and the temporary exemption from applying IFRS 9 (the deferral approach). |
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September 2015 |
Darrel Scott, IASB member, and Andrea Pryde, IASB staff, discuss the deliberations at the September 2015 IASB meeting. This includes discussions on the different effective dates of IFRS 9 Financial Instruments and the new insurance contracts Standard, the consequences of the variable fee approach when an entity uses derivatives to mitigate risks, and the use of other comprehensive income to disaggregate changes arising from changes in market variables in the statement of comprehensive income. |
 |
July 2015 |
Sue Lloyd, IASB member, and Yulia Feygina, IASB staff, discuss the deliberations at the July 2015 IASB meeting on the possible accounting consequences that could arise from the application of IFRS 9 Financial Instruments prior to the application of the new insurance contracts Standard. |
 |
January 2015 |
Sue LLoyd, IASB member, and Andrea Pryde, IASB staff, summarise the tentative decisions from the January 2015 IASB meeting. Those decisions address initial application of the new insurance contracts Standard after implementation of IFRS 9 Financial Instruments. |
 |
October 2014 |
Darrel Scott, IASB member, and Andrea Pryde, IASB staff, summarise the tentative decisions from the October 2014 IASB meeting. Those decisions address transition requirements for contracts with no participating features. |
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July 2014 |
Darrel Scott, IASB member, and Andrea Pryde, IASB staff, summarise the preliminary discussion on contracts with participating features as well as tentative decisions from the July 2014 IASB meeting. |
 |
June 2014 |
Darrel Scott, IASB member, and Andrea Pryde, IASB staff, summarise the preliminary discussion on contracts with participating features as well as tentative decisions from the July 2014 IASB meeting. |
 |
May 2014 |
Update on progress in the Insurance Contracts project (19) |
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April 2014 |
Update on progress in the Insurance Contracts project (18) |
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March 2014 |
Update on progress in the Insurance Contracts project (17) |
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December 2012 |
Update on progress in the Insurance Contracts project (16) |
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October 2012 |
Update on progress in the Insurance Contracts project (15) |
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September 2012 |
Update on progress in the Insurance Contracts project (14) |
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June 2012 |
Update on progress in the Insurance Contracts project (13) |
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May 2012 |
Update on progress in the Insurance Contracts project (12) |
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April 2012 |
Update on progress in the Insurance Contracts project (11) |
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March 2012 |
Update on progress in the Insurance Contracts project (10) |
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February/March 2012 |
Update on progress in the Insurance Contracts project (10) |
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December 2011 |
Update on progress in the Insurance Contracts project (9) |
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November 2011 |
Update on progress in the Insurance Contracts project (8) |
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October 2011 |
Update on progress in the Insurance Contracts project (7) |
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June 2011 |
Update on progress in the Insurance Contracts project (6) |
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May 2011 |
Update on progress in the Insurance Contracts project (5) |
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April 2011 |
Update on progress in the Insurance Contracts project (4) |
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March 2011 |
Update on progress in the Insurance Contracts project (3) |
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February 2011 |
Update on progress in the Insurance Contracts project (2) |
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January 2011 |
Update on progress in the Insurance Contracts project (1) |
 |
October 2010 |
On reinsurance specific aspects of the recently published exposure draft Insurance Contracts. |
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August 2010 |
Introducing the exposure draft on improvements to the accounting for insurance contracts. |
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