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picture1_Confidential Powerpoint 71905 | Ifrs Webcast   April 2012


 116x       Filetype PPTX       File size 0.32 MB       Source: www.iasplus.com


Confidential Powerpoint 71905 | Ifrs Webcast April 2012

icon picture PPTX Filetype Power Point PPTX | Posted on 31 Aug 2022 | 3 years ago
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...Agenda highlights of decisions and education sessions from this month joint meeting detailed analysis the staff recommendations board discussions two update on timetable next steps ifrs phase ii webcast april deloitte llp private confidential iasb fasb reinsurance contract accounting converged reached in three areas with no day one gain still retained policy loans measured under insurance standard reported as an offset against liability or unbundled investment component riders added at inception treated integral part modifications full derecognition new required for substantial based hypothetical entity specific price modified to be non will require partial commutation net presentation claims benefits overall effect single margin model session presented examples show how intend amortise over period beyond coverage depending release risk up final settlement possible use oci mixed support solution considering changes discount rate assumptions following market interest rates little extend...

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