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.
|The need for change and the history of the project (12:44 mins)||1 April 2016|
|What is an insurance contract? (08:03 mins)||8 April 2016|
|Initial measurement of insurance contracts (18:42)||15 April 2016|
|Subsequent measurement of insurance contracts||Forthcoming|
|Modifications to the general model: variable fee contracts||Forthcoming|
|Other modifications to the general model||Forthcoming|
|Presentation and disclosure||Forthcoming|
|Applying the Standard for the first time||Forthcoming|