Beyond the GAAP no.68 - June 2013

After the May publication of the 2nd leases exposure draft, another long-term project now sees re-publication: on 20 June the IASB and the FASB published their new proposals for insurance contracts. It looks likely to be a busy summer for commentators!
Three years have passed since the original draft was published in July 2010. Three years of discussions to redefine the main principles for accounting for insurance contracts, in the hope that these proposals will in future attract the support of stakeholders. To know whether this aim has been met, the two boards must now await the results of the comment letters, which can be submitted until 25 October 2013.

Enjoy your reading!



  • IFRS standards                                                                  
  • European matters                                                          

A Closer Look

  • IFRIC issues definitive interpretation on levies (IFRIC 21)

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IFRS Newsletter - June 2013
IFRS Newsletter - June 2013
Newsletter IFRS - juin 2013
Newsletter IFRS - juin 2013