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  • 6 years ago
Insurance project update May 2012

Insurance project update May 2012

Darrel Scott, IASB member and Andrea Pryde, Technical Principal, report on developments on the insurance contracts project during the IASB and FASB meeting in May 2012. The podcast includes discussions on risk adjustment and residual margin, on use of other comprehensive income to present some changes in the insurance contracts liability, accounting for acquisition costs and the unbundling of distinct investment components and a review of unbundling and disaggregation decisions.

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