Article: Insurance Accounting Newsletter: Conceiving The First Global GAAP.

IASB and FASB February meetings kick off the deliberations for the new accounting standard on insurance contracts.

Background Some might say the International Financial Reporting Standard for Insurance Contracts (IFRS 4) has already had a long journey though there is undoubtedly still a fair way to get to completion. Nevertheless, with the extensive background preparation, consultation and education that has been undertaken, we can see some light at the end of this tunnel – meetings of both the International Accounting Standards Board (IASB) and the Financial Accounting Standards Board (FASB) in late February are positive steps towards the first combined ...

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