Transcription of International Financial Reporting Standards - ifrs.org
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International Financial Reporting Standards - ifrs.org
The views expressed in this presentation are those of the presenter, not necessarily those of the IASB or IFRS Foundation. International Financial Reporting Standards Accounting proposals for insurance contracts 2013 IFRS Foundation. 30 Cannon Street | London EC4M 6XH | UK. Background to insurance contract proposals: No comprehensive IFRS today IFRS Foundation. 30 Cannon Street | London EC4M 6XH | UK. 2 Permits continuation of a wide variety of accounting models Requires disclosures to enhance comparability and to understand reported amounts Does not facilitate transparency IFRS 4 Insurance Contracts is an interim Standard Improves representation of some aspects Introduces practical accommodations to conceptual approaches Provides additional clarification and guidance We have listened and responded to your concerns Builds on previous consultations Seeks feedback on changes to previous proposals Focuses on operational and Reporting complexity of revised proposals Revised Exposure Draft (ED) next step toward final Standard IFRS Foundation.
The views expressed in this presentation are those of the presenter, not necessarily those of the IASB or IFRS Foundation. International Financial Reporting Standards
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